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or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...

to in section 35A; or (iv) the amount of expenditure of a capital nature referred...to in clause (ix) of sub-section (1) of...

of section 172 or sub-section (2) of section 174 or section 175 or...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

to a specified person, in addition to the provisions of this section, the tax shall...be collected at higher of the two rates provided in this...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...

there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction under...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

section 109 Amendment of section 109. 142....In section 109 of the Central Goods and Services Tax Act,— (a) in...

102120000000087332 2025-11-01 276DD Failure to comply with the provisions of section...269SS [] Failure to comply with the provisions of section...

1.0 102120000000087333 2025-11-01 276E Failure to comply with the provisions of section...269T [] Failure to comply with the provisions of section...

(4A) of section 139; or (iv) being an employer, who is required to furnish a return...(1) or sub-section (2), may apply to the Assessing Officer...

of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...

is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...(1) of section 269D, any improvements have been made to the...

(2) of section 288 before the specified date referred to in section 44AB and the...—In this section,— (a) "Coffee Board"...

section 35 Amendment of section 35. 123....In section 35 of the Central Goods and Services Tax Act, in...

section 51 Amendment of section 51. 127....In section 51 of the Central Goods and Services Tax Act, in...

section 61 Amendment of section 61. 129....In section 61 of the Central Goods and Services Tax Act, in...

section 62 Amendment of section 62. 130....In section 62 of the Central Goods and Services Tax Act, in...

section 64 Amendment of section 64. 132....In section 64 of the Central Goods and Services Tax Act, in...

section 65 Amendment of section 65. 133....In section 65 of the Central Goods and Services Tax Act, in...

section 66 Amendment of section 66. 134....In section 66 of the Central Goods and Services Tax Act, in...

section 10 Amendment of section 10. 115....In section 10 of the Central Goods and Services Tax Act, in...

section 107 Amendment of section 107. 141....In section 107 of the Central Goods and Services Tax Act,— (a) in...

a) income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...

income in respect of— (a) units of a Mutual Fund specified under clause (23D) of section...—For the purposes of this section,— (a)...

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

section 50 Amendment of section 50. 126....In section 50 of the Central Goods and Services Tax Act, in...

section 49 Amendment of section 49. 125....In section 49 of the Central Goods and Services Tax Act, in...

section 139 Amendment of section 139. 41....In section 139 of the Income-tax Act, after...

the acquisition of any immovable property made by the competent authority under section...a) by the transferor or the transferee or any other person referred to in...

CMS 1.0 102120000000086680 2025-10-31 80AA Computation of deduction under section...80M [] Computation of deduction under section 80M Computation...

this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...

other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...

found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...

2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...

to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...