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be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or...

Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...

(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...

158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...

sum as income-tax thereon: Provided that no deduction shall be made under this section...five lakh] rupees: Provided further that no deduction shall be made under this...

(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...

(1) of section 9; or (b)   arm's length price under section 92C or section 92CA,...—For the purposes of this...

(9) of section 286; (B)   "international group" shall have the meaning assigned...to it in clause (g) of sub-section (9) of...

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

102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...on deductions under sections 80C, 80CCC and 80CCD. 80CCE....The...

If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...

2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...

April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...

Content Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— Item number Spacer...

addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...

(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...

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

, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...proceeding under this Act in respect of any such firm as is referred to in that...

Officer finds that any assessee has— Item number Spacer Provision text (a)   under section...209A or section 212 under-estimated the advance tax...

or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts referred to in...

respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...

cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...

where on or after the 1st day of September, 2024, a search is initiated under section...(c) of sub-section (1) of section...

Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, in...

32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if...(2) of...

and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back or...

capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...

the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...

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...

32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...

(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...