Search

sub-sections, and such order has been received or passed, as the case may be, by the income-tax...section is made by him; or (vii)   in a case...

156 Notice of demand Content Notice of demand Notice of demand. 156. (1) When any tax..., penalty, fine or any other sum is payable in consequence of any order passed...

sub-section (1) of section 16A of that Act....Act, 1957 (27 of 1957)....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...

Notice of demand. 289. (1) When any tax, interest, penalty, fine or any other sum...is payable in consequence of any order passed under this...

, 2023. (2) The deduction under sub-section (1) shall be allowed for a tax year as...this section in respect of such...

of the assessee includes income which is chargeable under the head “Profits and...to such sum furnished by the payee to the prescribed...

Where the Central Government or the Board or an income-tax authority, who has been...conferred upon the power under any...

under the head “Profits and gains of business or profession”. (2) For the purposes...specified in the agreement and the other provisions of this...

chargeable to tax in the tax year. (2) In the case of an assessee, being an individual...sub-section (2)(a) and (c) or aggregate of the sum...

Where, as a result of any order passed in appeal or other proceeding under this Act...the assessee, the Assessing Officer shall, except as...

be liable to assessment in his own name in respect of that income; but any such...shall not, in respect of that income, be assessed...

of securities transaction tax under the provisions of Chapter VII of the Finance...(No. 2) Act, 2004 (23 of 2004)....Sub....

fifteen lakh rupees during the tax year referred therein (other than the income...tax year for each of his other sources...

Deductions. 93. (1) The income chargeable under the head “Income from other sources...or ₹ 25000, whichever is less, where...

enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any income-tax...means a collegium comprising of three Principal...

Effect to advance pricing agreement. 169. (1) If a return of income for any tax year...of the relevant tax year; or (b)  ...

of private company. 179. (1) Notwithstanding anything contained in the Companies Act..., 1956 (1 of 1956), where any tax due from a private company...

. (3) If any assessee is in receipt of any income chargeable under the head “Salaries...due, an amount sufficient to discharge the...

of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...

to be profits and gains of business or profession and shall be chargeable to income-tax...chargeable to tax...

engaged in the business of plying, hiring or leasing such goods carriages, the income...of such business chargeable to tax...

Act, the amount deemed as income in sub-section (1) shall not be allowed as a deduction...under this...

an individual has in the previous year paid or deposited any amount out of his income...chargeable to tax to effect or keep in force a contract for...

Mode of computation of capital gains. 72. (1) Income chargeable under the head “Capital...or under Chapter VIII; (b)   any...

of accounting in certain cases. 277. (1) For the purposes of determining the income...chargeable under the head “Profits and gains of business or...

section 151 and section 153, in the case of a person where a search is initiated under...section 132 or books of account, other documents or any assets are requisitioned...

102120000000098227 2025-11-25 257 Proceedings before income-tax authorities to be...Content Proceedings before...

individual or a Hindu undivided family (other than those who are required to deduct income-tax...whichever is earlier, deduct an amount equal to...

under the head "Profits and gains of business or profession" : Provided that this...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER IV...

, 2013 (18 of 2013) where any tax due from— (a)   a private company in respect of...any income of any tax year; or (b)  ...

account) or at the time of payment thereof, whichever is earlier shall, deduct income-tax...Ins. by Act No. 15 of 2024,...

102120000000098196 2025-11-25 226 Tonnage tax scheme....Content Tonnage tax scheme....the tonnage tax scheme. (3) The...

purposes of this section, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance Act,...

chargeable under the head "Interest on securities", "Income from house property"...assets of a company on its liquidation and the assessee has been...

under this Act in respect of any income arising from the transfer; or (b)   facilitating...which ought to be disclosed by...

an order imposing penalty under Chapter XXI; or (f)   an order under section 287...referred to in sub-section (1) is passed by or with the prior...

of Undertakings) Act, 1970 (5 of 1970) or under section 3 of the Banking Companies...(Acquisition and Transfer of Undertakings)...

on undisclosed income determined under clause (c) of sub-section (1) of section...end of a month, such period shall be extended to the end of such...

purposes of this section, then, instead of the capital gain being charged to income-tax...section 45 as the income of the...

under the Act is due and cannot be recovered from— (a)   the limited liability partnership...in respect of any income of...

year or a sum of ₹ 40000, whichever is less, from income chargeable to tax of that...tax year, for the medical treatment...

sub-section (1) of section 139 and has not made a return or a revised return under...sub-section (4) or sub-section (5) or an updated return under...

has been transferred; (c)   is transferred under clause (b) in a tax year in which...No. 3 or 4), where deduction under...

Irrespective of anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

payable under this Act; or (b)   an increase in a refund of tax or other amount...under this...

Notwithstanding anything contained in the Limited Liability Partnership Act, 2008...any income of any previous year or from any other person in...

specified violation by a registered non-profit organisation:— (a)   where any income...non-profit organisation, created or established after the commencement of this...

Notwithstanding anything contained in any other provision of this Act, in computing...the tonnage income of a tonnage tax...

Any assessee who is entitled or required to attend before any income-tax authority...any matter relating to the valuation of any asset, otherwise...

enhanced after computation of income under this sub-section : Provided further that...where the total income of an...

been discontinued, the Assessing Officer shall make an assessment of the total income...any provision of this Act, shall apply, so far as may be,...

any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...

furnishes an authorisation in the prescribed form authorising the Board or any other income-tax...to receive any sum or...

, there shall be made in lieu of, or in addition to, the allowances admissible under...and the amount of such expenditure remaining unallowed, shall be chargeable to...

—Executors Executors. 168. (1) Subject as hereinafter provided, the income of the.... (3) Separate assessments shall be made under this section on...

for purchase of new asset, then, instead of the capital gain being charged to income-tax...as the income of the previous...

year by declaring it in his return of income under section 263 for such tax year...year, and (b)   his total...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...relating to computation of total...

application,— Item number Spacer Provision text (i)   is already pending before any income-tax...to a transaction or issue which is designed prima...

prior to the date of order in respect of business reorganisation, any return of income...has been furnished under the provisions of the said...