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

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...

Content Avoidance of income-tax by transactions resulting in transfer of income to...or not it would have been chargeable...

this Act, the Assessing Officer may serve on any person who has made a return under...or the income of any other person in...

forward and set off of losses; (ii)   tax credit in respect of tax paid on deemed...income relating to certain companies;...

authorising the Board or any other income-tax authority acting on its behalf to seek...or amount on which...

sub-clause (f)] of clause (22) of section 2, deduct from the amount of such dividend, income-tax...Ins. by Act No. 15 of...

or of the inaccuracy of particulars furnished in respect of such income, has made...in consequence of an order passed under this...

SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF...shall be charged to...

notice under the first proviso to section 115WF or under the first proviso to section...this Act on an Assessing Officer...

102120000000097982 2025-11-25 12 Incomes not included in total income of political...for a tax year...

from which is chargeable to tax under the head "Income from house property" (or...of Undertakings)...

also be exercised in respect of any person or class of persons by the following income-tax...of...

authority in the exercise of its powers under this Act; or (b)   refuses to sign...pay tax under...

of income-tax shall apply. (2) Notwithstanding anything contained in sub-section...(1), in a case where the tax on...

any online game during the financial year shall deduct income-tax on the net winnings...where there is a withdrawal from user account during the...

section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels...” means the income of a tonnage...

, irrespective of whether it would have been chargeable to income-tax under any other...(1) are bought or acquired, the...

he shall not, in respect of that income, be assessed under any other provisions...of such income. (4) If only part of the...

Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025. 13....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 14....Ins. by Act No. 08...

forming part of a block of assets in respect of which depreciation has been allowed under...this Act or under the Indian...

Power to transfer cases. 243. (1) The specified income-tax authority may transfer..., then the specified...

Content Tax deducted is income received. Tax deducted is income received. 396....the...

—[Omitted by the Finance Act, 1990, w.r.e.f. 1-4-1962....section 33 or under the corresponding provisions of the Indian...

exceeding ten thousand rupees 80[***],] shall, at the time of payment thereof, deduct income-tax...Sub. for "or aggregate of amounts" by the...

239. (1) The Board may issue such orders, instructions and directions to other income-tax...sub-section (1) shall be issued so as to— (a)   require...

this Act, shall be allowed as a deduction while computing the income chargeable...under section 26 only in the...

sub-section (7) of the said section, then, the prescribed income-tax authority referred...holder or holders of the relevant reportable account or...

, an income-tax authority may, for the purposes of collecting any information which...at which such place is open for the conduct of business or...

Direct payment. 391. (1) The income-tax on any income shall be payable directly by...the assessee if— (a)   there is no...

Content Power of certain income-tax authorities....Power of certain income-tax authorities....

of such income enures, or (ii)   if any part of such income or any property of the...the purposes of computing income...

year is carried forward to the following tax year under the said sub-section, the...so taxable under the other provisions...

maximum amount which is not chargeable to income-tax in any previous year; or (e...exceeds the maximum amount which is not chargeable to...

of this Act, shall not be allowed against the income computed in the manner specified...No. 1) and he declares profit for any of the five...

102120000000098180 2025-11-25 210 Tax on income of Foreign Institutional Investors...arising from their transfer. 210. (1) The...

of the trust or institution as computed under this Act without giving effect to...provisions of sections 11 and 12 exceeds the maximum amount which...

any amount on account of— (i)   tax paid on income; or (ii)   tax paid by employer...at source...

and determining the sum of tax payable thereon shall be made under sub-section (...under sub-section (3) is furnished. (7)...

of appeal and limitation Form of appeal and limitation. 249. (1) Every appeal under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 66....Ins. by...

of this Part, the relevant shipping income of a tonnage tax company means— (a)  ...this Act. (3) The core activities of a...

this Act or under the Indian Penal Code (45 of 1860) or under any other Central...the Indian Penal Code (45 of 1860) or...

102120000000098163 2025-11-25 193 Tax on income from Global Depository Receipts purchased...Content Tax on...

Content Set off of losses under same head of income....same head of income. 108. (1) Unless provided otherwise in this...

arises from the transfer of a property, the value of which has been subject to income-tax...the Income Declaration Scheme,...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (ii)   the Principal Commissioner...

basis of the total income computed under clause (a); (c)   the sum payable by, or..., interest and fee, if any, computed...

on his estimated total income of the previous year in which such income is to be...on his estimated total income of the...

this Act in respect of any year which may be pending on the date of such order or...have been completed on or before such date, and includes also all proceedings...

, apply for the purpose of the levy and recovery of tax in the case of any ship,...and determining the sum of tax payable thereon shall be made...

Tax on the total income determined under regular assessment as reduced by tax...

any dividend wholly or partly out of its profits and gains actually charged to income-tax...income (as computed before...

an electric vehicle, as per the provisions of this section. (2) The deduction under...tax years. (4) Where a deduction...

and other documents as may enable the Assessing Officer to compute his total income...exceeds the maximum amount which is not chargeable to...

of which is chargeable under the head "Income from house property" (hereafter in...residential house in India, then, instead of the capital gain...

under the head “Capital gains”, the tax payable by the assessee on the total income...total...

For the purposes of this Act, there shall be the following classes of income-tax...Boards of Revenue...

determined under section 270(1) shall not include the additional income-tax, if any..., payable...

under Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004), then, the tax payable...gains at the rate of 20%; (ii)  ...

this Act, the Assessing Officer may serve on any person who has made a return under...of which he is assessable under this...