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

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...

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

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

, 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...

pay such tax, or the advance tax paid by the assessee on its current income on or...of income...

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

have escaped assessment. 115WH. (1) Before making the assessment or reassessment under...section 115WD. (2) The Assessing Officer shall, before issuing any notice...

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

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

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

Assessing Officer has reason to believe that any fringe benefits chargeable to tax...have been under-assessed....CHAPTER XII-H CHAPTER XII-H -...

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

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...

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

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

year. (2) Where the total income of the assessee is chargeable to tax under section..., and shall accordingly be charged...

the deduction under this section) chargeable on the total income for any tax year...then from...

(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...

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

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...

Notwithstanding anything contained in any other provision of this Act, where an assessee...this section, as it stood immediately before its substitution by the Finance...

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

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

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...

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

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...

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

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

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...

is to be made under sub-section (2), the person responsible for collecting tax shall...Nos. 7 and 8), if the buyer is liable to deduct...

may appeal to the Appellate Tribunal against such order— (a)   an order passed under...this Act, by a Commissioner (Appeals) or a Joint...

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

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...

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

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

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

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

enable any other person (herein referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...