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Act, but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (B)   Chapter VIII-C, other than the provisions of...

(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...

India in a tax year of a person shall be determined as per the provisions of this section...or more in the four years preceding such tax year. (3) The provisions of...

International Financial Services Centre which has availed of deduction under section...(4) On receipt of an application for option for tonnage tax scheme under...

purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a)   the unutilised amount shall be charged under...

less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

the following deductions:— (a)   30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...

to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...

other provision of this Act, the assessment, reassessment or recomputation under section...271 or 279, as the case may be, with respect to the cases referred to in...

valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...

, during any proceeding under this Act, require any person referred to in sub-section...(1)(b) shall furnish the information and document referred to in...

392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the..., shall affect the charge of tax on such income under section...

by way of interest or dividends in respect of— (i)   bonds referred to in sub-section...No. 1); or (ii)   Global Depository Receipts referred to in...

256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...

the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...

Assessment of persons leaving India. 317. (1) Irrespective of anything contained in section...of anything contained in section 268(1) or 280, where...

26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...

except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...

(1) did not apply; and (c)   the provisions of section 287 shall, so far as may...be, apply thereto and the period of four years specified in...

respect of such book, there shall, as per and subject to the provisions of this section...(2). (2) The deduction under this section shall be equal...

thinks fit. (2) The Appellate Tribunal may amend any order passed by it under sub-section...the assessee or the Assessing Officer. (3) An amendment, as referred to in...

the purposes of Part D of this Chapter,— (1)   “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...

Irrespective of anything in the other provisions of this Act, the provisions of this section...a return of the full amount paid or payable to the person as mentioned in...

other provisions of this Act, where any refund is granted to the assessee under section...  no refund is due on regular assessment; or (b)   the amount refunded under...

computed as per the income computation and disclosure standards notified under section...276(2). (2) For the purposes of sub-section (1), the...

102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...

from the year in which such company is incorporated. (4) The provisions of sub-section...(18 of 2013) and new directors were appointed by the Central Government under...

(1), or fails to set aside the amount as required by sub-section (3), or parts with...(5), if the amount of any tax payable by the company is notified under...

35(b)(i) and section 36(4), (5), (6), and (7) shall apply in respect of such sum...invested or deposited back during the tax year, in the modes permitted under...

advance tax. 405. (1) The amount of advance tax payable by an assessee under section...Officer under section 407, in the Financial year shall,...

possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

the conditions specified in the scheme or in the notification issued under sub-section...exemption or relief has been claimed and granted as per the provisions of...

either allow or reject the application by an order. (3) For the purposes of sub-section...380(b)(iii) or in the case of an applicant falling under...

263. (2) For the purpose of this section,— (a)   “tax return preparer” means any...individual, not being a person referred to in section...

a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...

270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...

(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...

(2), shall furnish the report referred to in the said sub-section, in respect of...is not obligated to file the report of the nature referred to in the said...