Search

particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b)   not chargeable to tax under section...

of acquisition of a residential house property as per the provisions of this section...on the 1st April, 2016 and subsequent tax years. (3) The deduction under...

contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii)   ignored for the purposes of...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...

under the relevant law; (c)   duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...

dissolution Discontinued business. 320. (1) Irrespective of anything contained in section...268(1). (7) Irrespective of anything contained in...

employer, shall be allowed as deduction in computing income chargeable under section...  any sum paid by way of contribution towards a pension scheme referred to in...

amount paid as interest during a tax year, subject to the provisions of this section...made out of his income chargeable to tax. (2) The deduction referred to in...

income of an assessee, there shall be deducted, as per the provisions of this section...  the contribution is made in cash exceeding ₹ 2000. (3) Deduction under...

61 in so far as it relates to business referred to in section 61(2) (Table: Sl....No. 5), shall not apply in respect of the income referred to in this...

arrangement, in writing, the tax deductible on any income, other than interest in section...by an order in writing, allow or reject the application as referred to in...

282, the notice under section 280 may be issued at any time for the purpose of making...274(6). (2) The provisions of sub-section (1) shall not...

this Chapter. (2) If an assessee has any income of the nature as specified in section...140, then direct payment of tax for the purposes of...

102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...

)   in respect of which such authority is authorised for the purposes of this section..., or relevant to, any proceeding under this Act. (2) For the purposes of this...

171 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...

102120000000098438 2025-11-25 468 Penalty for failure to comply with the provisions of section...397 Content Penalty for failure to comply with the provisions of...

341 and accumulated or set apart income under section 342, to the extent of 15%...350. (2) The deemed accumulated income under this section shall...

any sum in the hands of the legal representative as per the provisions of sub-section...assessee for the purposes of this Act. (4) Subject to the provisions of...

payable by the assessee on the total income, subject to the provisions of sub-section...(1)(i). (3) The provisions of sub-section (1)(b) shall not...

relevant tax year”) in which it is chargeable to tax as per this Part— (a)   sections...been given full effect to for that tax year itself; (b)   no loss referred to in...

Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B)   section...on the health of such employee under any scheme approved, for the purposes of...

263(1), or by notice given under section 268(1) or 280, he shall be punishable,—...(1) for failure to furnish in due time the return of income under...

safe harbour rules. 167. (1) The determination of— (a)   income referred to in section...9(2); or (b)   arm’s length price under section 165 or...

506 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...

162; (b)   any transaction of the nature described in section 163(1) and (2) shall...be deemed to be an international transaction within the meaning of...

interest or similar payment in respect of excess interest, as specified in sub-section...lender, not being an associated enterprise, has issued a debt referred to in...

67:—   Where,   A = the capital gains not to be charged under section 67;   B =...  (2) For the purposes of sub-section (1),— (a)   “cost”, in...

such tax year; or (c)   where during the tax year, the assessee referred to in section...business or profession to be lower than the deemed profits as referred to in...

the tax year in which the transfer took place, subject to the provisions of sub-section...shall be deemed to be the cost of acquisition and the cost of improvement for...

Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...

102120000000098296 2025-11-25 326 Assessment when section 325 not complied with....Content Assessment when section 325 not complied...

thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...

102120000000098252 2025-11-25 282 Time limit for notices under sections 280 and 281...Content Time limit for notices under sections 280 and 281...

profits or gains arising from the transfer of capital asset not charged under section...67 by virtue of section 70(1)(c) and (d) shall,...

102120000000098324 2025-11-25 354 Application for approval for purpose of section...Content Application for approval for purpose of section...

If the person is carrying on business or profession, referred to in section 58(2)...or profession, declared by the assessee are as per section...

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

by notification, specify in this behalf. (3) The order of transfer under sub-section...241 and this section, “case”, in relation to any person...

Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d)   issuing commissions. (2) The powers conferred under...