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proceed to recover the amount specified in a certificate drawn up by him under section...Recovery Officer may forward to the Board a certificate drawn up by him under...

imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section...in question in any court of law. (3) Irrespective of anything contained in...

Central Government that any person to whom immunity has been tendered under this section...have been withdrawn. (4) The person whose immunity has been withdrawn under...

of the court, also be liable to fine. (3) The punishment referred to in this section...imposable under any other provision of this Act. (4) For the purposes of this...

claim for refund under this Chapter shall be made by furnishing return as per section

The specified authority for the purposes of sections 280 and 281 shall be the Additional

The reason to believe or reason to suspect, as referred to in section 247 or 248,

that such donation is invested or deposited in any of the modes permitted under section

Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section

for which an application has been made by an applicant, being a resident, under section

in an arrangement; (8)   “relative” shall have the meaning assigned to it in section...or any other tax year; (12)   “tax treaty” means an agreement referred to in...

delivered on an appeal made to High Court in respect of an order passed under section

audited for any tax year or years or furnish the audit report as required under section

return of total income which is required to be furnished by notice given under section

share shall be included in their total income. (2) The relief available under section

If as a result of an appeal under section 356 or 357 or 362, any change is made in

income-tax under the head “Income from house property”. (2) The provisions of sub-section

non-profit organisation (other than a registered non-profit organisation mentioned in section

in the possession of an income-tax authority, as may be prescribed. (2) In sub-section

be necessary for a non-resident Indian to furnish a return of his income under section

Irrespective of any other provision of this Act, the amount deemed as income in sub-section

a Deputy Director or an Assistant Director. (2) The order referred to in sub-section

fails to— (a)   keep and maintain the books of account and other documents as per section

Irrespective of anything contained in the provisions of section 441 or 442 or 446

or interest therein from being taken in execution of a certificate drawn under section

than by way of cash, during a tax year to a political party registered under section

Irrespective of anything contained in sections 26 to 54 (except 50 and 53), in the

proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section

sufficient cause from presenting the appeal within the period specified in sub-section

anything to the contrary contained in any other provision of this Act other than sections

  the corpus donation received by the registered non-profit organisation under section

make any claim in that behalf. (2) Where, by the order as referred to in sub-section

which would be chargeable to tax for such tax year. (3) The provisions of sub-section

time; or (c)   served upon him in an improper manner. (2) The provisions of sub-section

a finding of total partition has been recorded by the Assessing Officer under section

found to be owned by, or belonging to, the assessee. (2) For the purposes of this section

Central Government may make rules or issue notifications for the purposes of this section

manner and in such tax year, as may be prescribed. (2) For the purposes of this section

  lacks commercial substance or is deemed to lack commercial substance under section

two Judges. 366. (1) When an appeal has been filed before the High Court under section