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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...

capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...

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...

case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...

(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...

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

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

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...

tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...

additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...

rate in any of the cases specified in column B(i) and (ii) of the Table in sub-section...(4). (2) The accreted income referred to in sub-section...

date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...

Any Investment fund specified in section 224....Any securitisation trust specified in section 221....Any income referred to in...

other provision of this Act. (2) Where similar securities as referred to in sub-section...any avoidance of income-tax by a transaction of the nature referred to in...

131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...

, or any other specialist, as may be prescribed. (3) The deduction under this section...by an employer, for the medical treatment of the person as referred to in...

country; or (b)   any specified territory, for the purposes mentioned in sub-section...adopting and implementing such agreement. (3) The agreement mentioned in...

313, where an assessment is made in the hands of successor under section 313(2),..., any allowance in respect of any depreciation carried forward under...

any income in the nature of a non-monetary perquisite chargeable to tax under section...140, responsible for paying any income of the nature specified in...

247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...

reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...

prescribed income-tax authority considers that the statement furnished under sub-section...(1), or in pursuance of a notice issued under...

241; (b)   vesting the jurisdiction with the Assessing Officer under section 242...; or (c)   exercise of power to transfer cases under section...

the purpose of purchase of an electric vehicle, as per the provisions of this section.... (2) The deduction under sub-section (1) shall be subject...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...to an international transaction or specified domestic transaction as per...

247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....

Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...

1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...

country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b)   expenditure of capital nature referred to in...

gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b);   B = income-tax computed under sub-section (1)(b)...

in this Act,— (a)   it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately in...

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...

computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...

non-residents. 60. (1) Irrespective of anything to the contrary contained in sections...(2). (2) The deduction allowable under sub-section (1)...

2(101) or section 72, the gains on the transfer or redemption or maturity, of a...capital asset as mentioned in sub-section (2) shall be treated as...

provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...

(1). (3) The directions of the Board under sub-section (1) may authorise any other...of income; and (d)   cases or classes of cases. (5) Without prejudice to...

India, shall furnish— (a)   the Permanent Account Number allotted to him under section...such Permanent Account Number has been allotted to any person referred to in...

(3); and (b)   its profits from incidental activities referred to in sub-section...(7). (2) Where the aggregate of all such incomes specified in...

102120000000098423 2025-11-25 453 Penalty for failure to comply with provisions of section...188 Content Penalty for failure to comply with provisions of...