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

Gazette, for the purposes of assessment, reassessment or recomputation under section...147 or issuance of notice under section 148 or conducting of...

, for the purposes of rectification of any mistake apparent from record under section...154 or other amendments under section 155 or issue of...

for settlement. 245K. (1) Where— (i) an order of settlement passed under sub-section...the application under section 245C for settlement, on the...

2025-11-01 271GA Penalty for failure to furnish information or document under section...285A [] Penalty for failure to furnish information or document under...

sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...

to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...

(1) of section 269D may be made— (a) by the transferor or the transferee or any...other person referred to in clause (a) of sub-section (2) of...

Following sub-section (1F) shall be substituted for the existing sub-section (1F)...Following sub-section (7A) shall be...

the assessee shall, in accordance with and subject to the provisions of this section...(2).] (4) The assessee, claiming a deduction under this...

(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) 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...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

(1) or sub-section (1A) of this section or sub-section (1) of section 33A or any...development...

(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

Housing Bank established under section 3 of the National Housing Bank Act, 1987...established under section 3 or section...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

CMS 1.0 102120000000087041 2025-11-01 185 Assessment when section 184 not complied...with [] Assessment when section 184 not complied with...

determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...

be entered into by that person; (b) income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1) of section 12A, shall— (a) call for such documents...

company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC or...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...

which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...

year") in which it is chargeable to tax in accordance with this Chapter— (i) sections...(1) and (3) of section 70 or...

the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...

(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...

and affix his signature on such return. (3) For the purposes of this section,— (...(2) of section 288 or an employee of the "specified class or...

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

of section 172 or sub-section (2) of section 174 or section 175 or...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...

(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section....—In this...