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income for the specified previous year declaring such undisclosed income therein...the tax, together with interest, if...

with the income-tax authority in the proceedings before him and has made a full...this Act or...

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

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

under section 263; (ii)   taken into account the amount for computing income in...that return of income; and (iii)   paid...

Assessment Content Assessment Assessment. 115WE. (1) Where a return has been made under...and interest, if any, computed under clause (b) by any...

year, the income of the period beginning from the first day of that tax year up...in that tax year. (2) The total...

Content Tax on income of new manufacturing domestic companies....this Act; (d)   30% on the...

of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, the...Ins. by Act No. 15 of 2024, w.e.f....

year and shall accordingly be charged to income-tax for that tax year, as if the...year and shall accordingly be charged...

business or profession of that previous year and shall accordingly be chargeable to income-tax...shall be deemed to be profits and gains of...

clause (i) of sub-section (1) of section 142. (5) The tax chargeable under this...section shall be in addition to the tax,...

computing the total income of a tax year of any eligible person, as mentioned in...Any income from a securitisation trust,...

a Central Act which is, under any law for the time being in force, exempt from income-tax...on...

Table Total income and rate of tax Conditions A B (a)   15% on the total income other...this Act;...

” means income-tax charged as per this Act; (c)   “Indian rate of tax” means the...rate...

clause (i) of sub-section (1) of section 142. (6) The tax chargeable under this...section shall be in addition to the tax,...

and (b)   the penalty proceedings have been initiated under this Act. (2) The application...with the...

exceeds the maximum amount which is not chargeable to income-tax, shall be required...Ins. by Act No. 08 of 2023, w.e.f....

102120000000098215 2025-11-25 245 Faceless jurisdiction of income-tax authorities...Content Faceless jurisdiction of...

or Director General may issue such instructions or directions to the aforesaid income-tax...Item number Spacer Provision text (a)   eliminating the...

this Chapter shall be made— Item number Spacer Provision text (a)   by the Income-tax...Item number Spacer Provision text (a)   eliminating the...

income-tax thereon at the rate of 83[two] per cent on the amount of income comprised...Sub. for "five" by...

Content Tax on income from securitisation trusts. F....shall be chargeable to income-tax in the...

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

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

authority in the exercise of its powers under this Act; or (b)   refuses to sign...any statement made by him in the course of any proceedings...

Content Tax on income referred to in sections 102 to 106....Tax on income referred to in sections...

referred to in this sub-section is passed by or with the prior approval of, an income-tax...sub-section (1) is pending before the Commissioner...

or under-reports his income, under this Act, he shall be punishable,— (a)   in a...case, where...

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

than infrastructure development undertakings. 80-IB. (1) Where the gross total income...the provisions of this Act in computing the total...

referred to in this sub-section shall be excluded: Provided further that the income-tax...held or evidence recorded by the Assessing Officer, or as...

ELECTORAL TRUSTS In computing the total income of a tax year of any eligible person...Any income which is chargeable...

sub-section (1)(b) shall be deemed to be the income of the assessee of the tax year...under section 263 for the...

of India Act, 1992 (15 of 1992) or permission or registration under the International...income referred to in sub-section...

purposes of computing the total income under this Chapter, no deduction shall be...which does not form part of the total...

Disclosure of information relating to assessees. 258. (1) The Board or any other income-tax...authority in the performance of its functions...

repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (2C) No deduction...

case, exceed the gross total income of the assessee. (3) If the deduction under...Act for such...

this Chapter, it shall have all the powers which are vested in an income-tax authority...under this...

102120000000098178 2025-11-25 208 Tax on income from units purchased in foreign currency...their transfer. 208. (1) The...

. 206AA. (1) Notwithstanding anything contained in any other provisions of this Act..., any person entitled to receive any sum or income or amount,...

to income-tax under the head “Income from other sources”, if it is not chargeable...shall be...

No. 1), be jointly and severally liable for the tax on the income so assessed. (5...total income of the...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 8....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 9....Sub, by Act No. 08 of...

for the purposes of granting approval or registration, as the case may be, by income-tax...authority under any provision...

chargeable under the head "Salaries", other than payments by the Central Government...chargeable under the head "Interest on securities", other...

102120000000098173 2025-11-25 203 Tax on income of certain resident co-operative...Content Tax on...

or to the evasion of payment of tax on income it is necessary or expedient so to...this Act or...

102120000000098170 2025-11-25 200 Tax on income of certain domestic companies....Content Tax on...

the provisions of this Act or under any scheme notified under the provisions of...Officer, as the case may be; (iii)  ...

Deductions from income from house property. 22. (1) The income under the head “Income...this...

aggregate of amounts exceeding ten thousand rupees during the financial year,] deduct income-tax...Ins. by Act No. 7 of...

of payment of such sum, deduct an amount equal to two per cent of such sum, as income-tax...Ins. by Act No. 08 of 2023,...

family hitherto assessed as undivided shall be deemed for the purposes of this Act...of the Hindu undivided family. (2) Where, at the time of making an assessment...

(a)   amend any order passed by it under the provisions of this Act ; (b)   amend...this section, an order shall be passed in writing by the...

this Act, the arm's length price of any international transaction or the income...entered into; and (b)   on the Principal Commissioner or...

referred to in section 9(2), or specifying the manner in which the said income is...entered into; and (b)   on the Principal Commissioner or Commissioner, and the...

relating to the computation of income under the head "Profits and gains of business...the profits and gains of business or profession and...