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Nov 1, 25, 2:36 PM
CMS 1.0 102120000000087350 2025-11-01 280C Trial of offences as summons case [] Trial of offences as summons case Trial of offences as summons case. 280C. Notwithstanding anything contained in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280C Year: 2024 (No. 2) -
Nov 1, 25, 2:11 PM
CMS 1.0 102120000000087334 2025-11-01 277 False statement in verification, etc. [] False statement in verification, etc. False statement in verification, etc. 277. If a person makes a statement in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277 Year: 2024 (No. 2) -
Nov 1, 25, 11:19 AM
CMS 1.0 102120000000087206 2025-11-01 247 Appeal by partner [] Appeal by partner Appeal by partner. 247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] CHAPTER XX CHAPTER XX - APPEALS AND...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 247 Year: 2024 (No. 2) -
Nov 1, 25, 11:57 AM
CMS 1.0 102120000000087227 2025-11-01 265 Tax to be paid notwithstanding reference, etc. [] Tax to be paid notwithstanding reference, etc. F.—General Tax to be paid notwithstanding reference, etc....
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 265 Year: 2024 (No. 2) -
Nov 1, 25, 11:59 AM
CMS 1.0 102120000000087228 2025-11-01 266 Execution for costs awarded by Supreme Court [] Execution for costs awarded by Supreme Court Execution for costs awarded by Supreme Court. 266. The High...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 266 Year: 2024 (No. 2) -
Nov 1, 25, 12:02 PM
CMS 1.0 102120000000087230 2025-11-01 268 Exclusion of time taken for copy [] Exclusion of time taken for copy Exclusion of time taken for copy. 268. In computing the period of limitation...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 268 Year: 2024 (No. 2) -
Nov 1, 25, 11:41 AM
CMS 1.0 102120000000087216 2025-11-01 258 Power of High Court or Supreme Court to require statement to be amended [] Power of High Court or Supreme Court to require statement to be amended Power of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 258 Year: 2024 (No. 2) -
Nov 1, 25, 12:05 PM
CMS 1.0 102120000000087232 2025-11-01 269 Definition of "High Court" [] Definition of "High Court" Definition of "High Court". 269. In this Chapter,— "High Court" means— (i) in relation to any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 269 Year: 2024 (No. 2) -
Nov 1, 25, 10:39 AM
CMS 1.0 102120000000087170 2025-11-01 245AA Interim Boards for Settlement [] Interim Boards for Settlement Interim Boards for Settlement. 245AA. (1) The Central Government shall constitute one or...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245AA Year: 2024 (No. 2) -
Nov 1, 25, 10:40 AM
CMS 1.0 102120000000087171 2025-11-01 245B Income-tax Settlement Commission [] Income-tax Settlement Commission Income-tax Settlement Commission. 245B. (1) The Central Government shall constitute a...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245B Year: 2024 (No. 2) -
Nov 1, 25, 10:43 AM
CMS 1.0 102120000000087173 2025-11-01 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances [] Vice-Chairman to act as Chairman or to discharge his functions...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BB Year: 2024 (No. 2) -
Oct 31, 25, 6:31 PM
CMS 1.0 102120000000086510 2025-10-31 5A Apportionment of income between spouses governed by Portuguese Civil Code [] Apportionment of income between spouses governed by Portuguese Civil Code...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5A Year: 2024 (No. 2) -
Nov 1, 25, 12:46 AM
CMS 1.0 102120000000086758 2025-11-01 88 Rebate on life insurance premia, contribution to provident fund, etc. [] Rebate on life insurance premia, contribution to provident fund, etc. Rebate on...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88 Year: 2024 (No. 2) -
Nov 1, 25, 12:47 AM
CMS 1.0 102120000000086759 2025-11-01 88A Rebate in respect of investment in certain new shares or units [] Rebate in respect of investment in certain new shares or units Rebate in respect of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88A Year: 2024 (No. 2) -
Nov 1, 25, 12:49 AM
CMS 1.0 102120000000086761 2025-11-01 88C Rebate of income-tax in case of women below sixty-five years [] Rebate of income-tax in case of women below sixty-five years Rebate of income-tax in case...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88C Year: 2024 (No. 2) -
Nov 1, 25, 12:48 AM
CMS 1.0 102120000000086760 2025-11-01 88B Rebate of income-tax in case of individuals of sixty-five years or above [] Rebate of income-tax in case of individuals of sixty-five years or above Rebate...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88B Year: 2024 (No. 2) -
Nov 1, 25, 12:50 AM
CMS 1.0 102120000000086762 2025-11-01 88D Rebate of income-tax in case of certain individuals [] Rebate of income-tax in case of certain individuals Rebate of income-tax in case of certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88D Year: 2024 (No. 2) -
Nov 1, 25, 6:59 AM
CMS 1.0 102120000000087015 2025-11-01 165 Case where part of trust income is chargeable [] Case where part of trust income is chargeable Case where part of trust income is chargeable. 165. Where...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 165 Year: 2024 (No. 2) -
Nov 1, 25, 7:03 AM
CMS 1.0 102120000000087017 2025-11-01 167 Remedies against property in cases of representative assessees [] Remedies against property in cases of representative assessees Remedies against property...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167 Year: 2024 (No. 2) -
Nov 1, 25, 7:04 AM
CMS 1.0 102120000000087018 2025-11-01 167A Charge of tax in the case of a firm [] Charge of tax in the case of a firm DD.—Firms, association of persons and body of individuals Charge of tax in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167A Year: 2024 (No. 2) -
Nov 1, 25, 9:20 AM
CMS 1.0 102120000000087121 2025-11-01 212 Estimate by assessee [] Estimate by assessee Estimate by assessee. 212. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 212 Year: 2024 (No. 2) -
Nov 1, 25, 9:22 AM
CMS 1.0 102120000000087122 2025-11-01 213 Commission receipts [] Commission receipts Commission receipts. 213. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 213 Year: 2024 (No. 2) -
Nov 1, 25, 8:50 AM
CMS 1.0 102120000000087101 2025-11-01 202 Deduction only one mode of recovery [] Deduction only one mode of recovery Deduction only one mode of recovery. 202. The power to recover tax by deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 202 Year: 2024 (No. 2) -
Nov 1, 25, 3:06 AM
CMS 1.0 102120000000086917 2025-11-01 116 Income-tax authorities [] Income-tax authorities CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2024 (No. 2) -
Nov 1, 25, 3:10 AM
CMS 1.0 102120000000086919 2025-11-01 118 Control of income-tax authorities [] Control of income-tax authorities Control of income-tax authorities. 118. The Board may, by notification in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 118 Year: 2024 (No. 2) -
Nov 1, 25, 3:26 AM
CMS 1.0 102120000000086928 2025-11-01 125 Powers of Commissioner respecting specified areas, cases, persons, etc. [] Powers of Commissioner respecting specified areas, cases, persons, etc. Powers...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125 Year: 2024 (No. 2) -
Nov 1, 25, 3:34 AM
CMS 1.0 102120000000086932 2025-11-01 128 Functions of Inspectors of Income-tax [] Functions of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128. [Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 128 Year: 2024 (No. 2) -
Nov 1, 25, 3:30 AM
CMS 1.0 102120000000086930 2025-11-01 126 Powers of Board respecting specified area, classes of persons or incomes [] Powers of Board respecting specified area, classes of persons or incomes Powers...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 126 Year: 2024 (No. 2) -
Nov 1, 25, 9:34 AM
CMS 1.0 102120000000087128 2025-11-01 219 Credit for advance tax [] Credit for advance tax Credit for advance tax. 219. Any sum, other than a penalty or interest, paid by or recovered from an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 219 Year: 2024 (No. 2) -
Nov 1, 25, 9:50 AM
CMS 1.0 102120000000087136 2025-11-01 227 Recovery through State Government [] Recovery through State Government Recovery through State Government. 227. If the recovery of tax in any area has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 227 Year: 2024 (No. 2) -
Nov 1, 25, 9:59 AM
CMS 1.0 102120000000087141 2025-11-01 230A Restrictions on registration of transfers of immovable property in certain cases [] Restrictions on registration of transfers of immovable property in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 230A Year: 2024 (No. 2) -
Nov 1, 25, 9:55 AM
CMS 1.0 102120000000087139 2025-11-01 229 Recovery of penalties, fine, interest and other sums [] Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 229 Year: 2024 (No. 2) -
Nov 1, 25, 10:03 AM
CMS 1.0 102120000000087143 2025-11-01 232 Recovery by suit or under other law not affected [] Recovery by suit or under other law not affected Recovery by suit or under other law not affected. 232....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 232 Year: 2024 (No. 2) -
Nov 1, 25, 10:05 AM
CMS 1.0 102120000000087144 2025-11-01 233 Recovery of tax payable under provisional assessment [] Recovery of tax payable under provisional assessment E.—Tax payable under provisional assessment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 233 Year: 2024 (No. 2) -
Nov 1, 25, 7:36 AM
CMS 1.0 102120000000087037 2025-11-01 181 Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 [] Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 O.—[***] 181. [Omitted by the Finance Act, 1988,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 181 Year: 2024 (No. 2) -
Nov 1, 25, 9:46 AM
CMS 1.0 102120000000087134 2025-11-01 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof [] Stay of proceedings in pursuance of certificate and amendment or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 225 Year: 2024 (No. 2) -
Nov 1, 25, 9:52 AM
CMS 1.0 102120000000087137 2025-11-01 228 Recovery of Indian tax in Pakistan and Pakistan tax in India [] Recovery of Indian tax in Pakistan and Pakistan tax in India Recovery of Indian tax in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 228 Year: 2024 (No. 2) -
Nov 1, 25, 9:44 AM
CMS 1.0 102120000000087133 2025-11-01 224 Validity of certificate and cancellation or amendment thereof [] Validity of certificate and cancellation or amendment thereof Validity of certificate and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 224 Year: 2024 (No. 2) -
Oct 31, 25, 7:36 PM
CMS 1.0 102120000000086544 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings [] Rent, rates, taxes, repairs and insurance for buildings Rent, rates, taxes, repairs and insurance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 30 Year: 2024 (No. 2) -
Oct 31, 25, 7:39 PM
CMS 1.0 102120000000086545 2025-10-31 31 Repairs and insurance of machinery, plant and furniture [] Repairs and insurance of machinery, plant and furniture Repairs and insurance of machinery, plant...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 31 Year: 2024 (No. 2)
