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(a)   not more than 8.5% of the total income of the tax year computed before making...has been disclosed in the return of...

. (1) Where a person has already been assessed for the total income of any tax year...of income furnished by him for any...

102120000000098343 2025-11-25 373 Filing of appeal by income-tax authority....Content Filing of appeal by...

gains from housing projects in certain cases. 80HHBA. (1) Where the gross total income...—Deduction in respect of certain incomes", no part of the...

Content Set off of losses under any other head of income....of this Chapter, for any tax year, if...

Notwithstanding anything contained in this Act, where consequent to a search under...than under sub-section (2A) of that...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

payable under section 195(1)(i), on an assessee if the income determined in his...tax payable...

SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act

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

shall be deemed to be the profits and gains of such business chargeable to tax under...computed under sub-section (1)...

person (hereafter in this section referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...

, on receipt of an application for registration of a trust or institution made under...sub-clause (i) of clause (a) and compliance of the requirements...

relating to the computation of income chargeable under the head "Interest on securities...", "Income from house property",...

in due time the return of income, which is required to be furnished under section...263(1) for any tax year, if— (a)   a...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

date specified in sub-section (1) of section 211, any instalment of the advance tax...the advance tax payable by him under...

chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...

as required under a notice under section 294(1)(a), is not furnished within the...on undisclosed income determined...

,— (a)   one or more banking company with— (i)   any other banking institution under...a scheme sanctioned and brought into force by the Central Government...

income of an assessee, being a co-operative society, includes any income referred..., 2013 (18 of 2013), or a corporation established by or...

shall be the aggregate of income-tax computed at the rate specified in the column...Income Rates of...

to the aggregate amount of false or omitted entry, where during any proceeding under...this Act, it is found that in the books of account...

refund,— Item number Spacer Provision text (a)   in any case where the total income...of the assessee does not consist solely of income from...

sub-section (1) of section 115WD and has not made a return under sub-section (3)...with all the terms of a notice issued under sub-section (2) of...

102120000000098179 2025-11-25 209 Tax on income from bonds or Global Depository Receipts...Income Rate of...

requires a notice or other document to be issued by any income-tax authority, such...by any...

income-tax on the total income of an assessee with which he is chargeable for any...tax year,...

(c)   fails to furnish its return of income under section 349; or (d)   carrying...year, its regular income for such...

of which is chargeable under the head “Income from house property” (original asset...as income of the...

affect the charge of tax on such income under section 4(1). (4) The payment of tax...to discharge...

or for the assessment or reassessment of any income which has escaped assessment...or for imposition of penalty under section 271AAD where the...

and neither of them has any income chargeable to tax under this Act: 90[Provided...Ins. by...

The following income shall be chargeable to income-tax under the head "Salaries"—...previous year...

fluctuation. 42. (1) Irrespective of anything contained in any other provision of this Act..., where at the time of making payment during the tax...

the income under the head “Capital gains” as per section 108, so much of the loss...under the head “Capital gains”, if...

  under an agreement or other arrangement, in writing, the tax deductible on any...income, other than interest in section...

Where any trust or institution registered under section 12AB or approved under sub-clause...Ins. by Act No. 15 of 2024,...

102120000000098187 2025-11-25 217 Benefit under Chapter to be available in certain...declaration in writing to the Assessing Officer along with his return of...

Entries in the records or other documents in the custody of an income-tax authority...either by the production of the records or other documents in...

Specified income Tax year A B C 1....Any income determined by the Assessing Officer under section...

—Deductions in respect of other incomes Deduction in respect of interest on deposits...in savings account. 80TTA. (1) Where the gross total income...

102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount...The amount of total income computed or any amount payable or...

[Omitted by the Finance Act, 1964, w.e.f. 1-4-1964.]...CHAPTER XIII CHAPTER XIII - INCOME-TAX AUTHORITIES true

due on the assessed tax or, as the case may be, returned income where such shortfall...under sub-section (1) of section...

the end of the relevant tax year, unless the case falls under clause (b); (b)  ...end of the relevant tax year, unless the...

section 263 and thereafter notice under section 270(8) shall be issued; (ii)   any...section 263; (iii)   no notice under section 280 is required...

of an assessee, being a senior citizen, includes any income by way of interest on...this section in respect of such income in computing the total...

chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...

under any head of income shall not be assessed together as that of such community...mentioned in clause (a) under each...

The taxable regular income of a registered non-profit organisation for any tax year...shall be— (a)   nil, where 85% or more of the regular...

as if the amalgamation had not taken place, and all the other provisions of this Act...any previous year to the successor co-operative bank shall be deemed to be the...

to him. (2) The Assessing Officer may make a reference to the Valuation Officer under...section 38A of the Wealth-tax Act,...

of an assessee, being an individual not eligible to claim deduction under section...the purpose of acquisition of a residential house property. (2) The deduction...

sub-section (1), deduction shall not be allowed in respect of such expenditure under...any other provisions of this Act for the same or any other...

industrial undertaking (new asset), then, instead of the capital gain being charged to income-tax...as income of the...

year and so on. (3) No loss shall be carried forward under this section for more...than four tax years immediately succeeding the...

Where an assessment is to be made under section 176, the Assessing Officer may serve...sub-section (2) of section 139, and the provisions of this...