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by prescribed income-tax authority under section 133C, or exercise of power to inspect...Item number Spacer Provision text...

for the purposes of an agreement referred to in section 90 or section 90A, an income-tax...it or any other...

chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax...as if it were, a...

Indian Income-tax Act, 1922 (11 of 1922), or the Estate Duty Act, 1953 (34 of 1953...), or the...

Indian Income-tax Act, 1922 (11 of 1922) (hereinafter referred to as the repealed...; (c)   any proceeding pending on the...

, as required by or under this Act, then, such person, shall, without prejudice to...such return of income; and (iii)  ...

the provisions of this Act (not being income chargeable under the head "Salaries...issue of a cheque or draft or by any...

under section 90 or, as the case may be, deduction from the Indian income-tax payable...—For the purposes of this...

for an inter-valuation period exceeding twelve months, then, in computing the income-tax...for that year, credit shall not be given in accordance...

under the head "Capital gains", and shall be deemed to be the income of the previous...chargeable to...

(Exemption) or the Chief Commissioner of Income-tax (Exemption) is satisfied that...(Exemption) or the Chief Commissioner of...

to any person, income-tax is required to be deducted at the time of credit or, as...of the recipient justifies the deduction of...

empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act,..., to the...

The income chargeable under the head "Income from other sources" shall be computed...under the...

a person other than an individual or a Hindu undivided family, of such sum as income-tax...the Societies Registration Act,...

gains of business of that previous year and shall accordingly be chargeable to income-tax...asset is sold or otherwise transferred and shall...

in respect of which provision is not made under this Chapter for deducting income-tax...at the time of payment, and in any...

chargeable under the head "Income from other sources", namely :— Item number Spacer...". (4) In the case of an assessee having...

, as levied under the Central Acts; (C)   Education Cess on income-tax, if any,...

section 33 or under the corresponding provisions of the Indian Income-tax Act, 1922...)...

Act otherwise than when required under section 131 to attend personally for examination..., was an...

Whenever in respect of any proceeding under this Act an income-tax authority...

or to the evasion of payment of tax on income it is necessary or expedient so to...do, tender to such person immunity from prosecution for any...

and subject to the provisions of this Act. (2) The charge of income-tax under sub-section...of...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...which such commission or brokerage is credited or paid,...

Content Jurisdiction of income-tax authorities....Jurisdiction of income-tax authorities. 241....

, if any, already paid under any provision of this Act; (ii)   any tax deducted or...of tax...

102120000000098164 2025-11-25 194 Tax on certain incomes....Content Tax on certain...

on which have been paid both income-tax under this Act and...

on which have been paid both income-tax under this Act and...

h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act...of income-tax shall apply....CHAPTER...

authority. (6) The income-tax authority acting under sub-section (4) shall only...undertake the...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...Sub. for "fifteen" by Act No. 7...

or income of any other person in respect of whom he is assessable under this Act...section 263. (3) Any return of...

11. (1) In computing the total income of any person for a tax year under this Act...be charged to...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...by way of rent is credited or paid, shall be liable to...

Act, 2019 (50 of 2019). (5) For the purposes of this section,— (a)   “relevant tax...year in which permission under...

, whichever is earlier, deduct an amount equal to ten per cent of such sum as income-tax...made in respect of any award or agreement which has been...

as so paid (in so far as it relates to income subject to advance tax) falls short...of the assessed tax. (3) Where as a...

on which income-tax under this Act and...

  of the amount of the tax paid in Pakistan under any law aforesaid on such income...which is liable to...

the Patents Act, 1970 (39 of 1970); and (d)   having gross total income for the...the Patents Act, 1970 (39 of 1970), the...

or any income accrues or arises to him, such income shall be chargeable to income-tax...set off...

collected at source under section 206C or paid by way of advance tax or treated...the amount of refund is less than ten per cent of the...

Miscellaneous Provisions Act, 1952 (19 of 1952) or any person authorised under the...at the time of payment of the accumulated balance due to the...

this Act, and for this purpose shall have all the powers that an Assessing Officer...has under this Act in relation to the...

  A = the amount of advance tax payable in a financial year;   B = income-tax on...income is...

The income chargeable under the head "Salaries" shall be computed after making the...the amount of the salary, whichever is less:   6[Provided that...

The income chargeable under the head "Capital gains" shall be computed, by deducting...as income of such specified entity...

, computed under clause (b) by any tax deducted at source, any tax collected at source..., any advance...

, etc., in certain cases . 273A. (1) Notwithstanding anything contained in this Act...or interest payable in consequence of an order passed under...

under this Chapter, then subject to the rules made under this Act,— (a)   the payee...deduction of...

statement, for such period, within such time, in such form and manner and to such income-tax...authority, as prescribed. (2) Where the prescribed...

of this Act (other than this Part) pertaining to any tax year falling in the block...section 293(7) shall be charged to...

may make a Scheme for furnishing returns of income through a tax return preparer...through a tax return preparer...

chargeable under the head “Salaries” shall deduct income-tax on the amount payable...under any...

in that current tax year. (2) The total income of each completed tax year or part...section 268(1), setting forth his— (a)...

on the total income for any tax year, subject to the conditions mentioned in column...Such authority is established in a State by or...

this Act or under any other law for the time being in force, Item number Spacer...under this Act...

Tax on updated return. 267. (1) Where no return of income under section 263(1) or...year. (6) For the purposes of...