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distributed income being interest referred to in sub-section (2) of section 194LBA...the same meaning as in Explanation 2 to clause (vii) of...

of any income which has escaped assessment or for imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

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

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...

(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...

(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...

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

(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...

206CA [] Penalty for failure to comply with the provisions of section 206CA Penalty...for failure to comply with the provisions of section 206CA....

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...

if the assessee,— (i) in the course of the search, in a statement under sub-section...(4) of section 132, admits the undisclosed income and...

in this Act,— (i) it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...

(4) of section 269-I: Provided that in a case falling under the proviso to sub-section...compensation payable under...

] Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z or...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

cases [] Merger of charitable trusts or institutions in certain cases Following section...12AC shall be inserted after section 12AB by the Finance...

CMS 1.0 102120000000087382 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

102120000000087288 2025-11-01 271BA Penalty for failure to furnish report under section...92E [] Penalty for failure to furnish report under...

133B [] Penalty for failure to comply with the provisions of section 133B Penalty...for failure to comply with the provisions of section 133B....

income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...

(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...

, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...

92CA; or (iii) an order cancelling the order under section 92CA and directing a...fresh order under the said section.]...120; 82[(iii) an order...

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

(59 of 1988) ; or (f) the Post Master General as referred to in clause (j)of section...of 2013) ; or (h) the recognised stock exchange referred to in clause (f) of...

In case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F..., 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA,...

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

CMS 1.0 102120000000086690 2025-10-31 80CCE Limit on deductions under sections 80C...on deductions under sections 80C, 80CCC and 80CCD....

102120000000087294 2025-11-01 271DB Penalty for failure to comply with provisions of section...269SU [] Penalty for failure to comply with provisions of...

where on or after the 1st day of September, 2024, a search is initiated under section...132, or making of requisition under section 132A, as the...

(2) of section 288; and (d) no donation exceeding two thousand rupees is received...(4B) of section 139 on or before the due date under that...

securities or unit (the capital asset so transferred being hereafter in this section...—For the purposes of this sub-section,— (i) "eligible...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...