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102120000000091195 2025-11-01 149 Time limit for notices under sections 148 and 148A...Content Time limit for notices under sections 148 and 148A...

80G or section 80GGA or section 80GGC or section 80HH or section 80HHA or...

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,...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...

"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...

be, assigned to income-tax authorities by or under this Act as referred to in section...or (b)   vesting the jurisdiction with the Assessing Officer as referred to in...

know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

is to say,— Item number Spacer Provision text (a)   where the appeal is under section...(1) of section 270AA, the period beginning from the date on...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

Following sub-section (3B) shall be inserted after sub-section (3A) of section 92CA...Following...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c)   in an...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

23] or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA or...

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided that no deduction shall be made under this...

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii)   any interest chargeable under...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

153 or section 153B or section 144C,— Item number Spacer Provision text (a)   the...furnished; (b)   the period of limitation as provided in...

objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a)   the permanent account number allotted to him under...

For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...

(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

Spacer Provision text (a)   the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b)   the deduction under clause (b) of...

, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...

Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...

143, section 144, section 147 or section 153A or section 153C; or (ii)   an order...143,...

149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...

in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...

(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...

been made by a person collecting any sum (herein referred to as collector) under section...(c)   the fee, if any, shall be computed in accordance with the provisions of...

(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...

, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35.  ...(2) or, as the...