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Content Charge of tax in case of a firm. 14....-Assessment of firms Charge of tax in case of a firm. 324....total income...

avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c)   lacks commercial substance or is deemed to lack commercial substance...

concern, then, such Indian concern shall, for the purposes of determination of any income...accruing or arising in India under the said section,...

assets from the company, then,— (a)   such shareholder shall be chargeable to income-tax...under the head “Capital gains”,...

102120000000097998 2025-11-25 28 Rent, rates, taxes, repairs and insurance....Content Rent, rates, taxes, repairs and insurance....CHAPTER IV...

as it thinks fit. (2) The Appellate Tribunal may amend any order passed by it under...condition that the assessee— (a)   deposits not less than 20% of the amount of...

The Assessing Officer or the Commissioner (Appeals) may, during any proceeding under...this Act, require any person referred to in sub-section...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

(10) of section 80-IA; (v)   any transaction, referred to in any other section under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER X...

office in India set up as per the guidelines issued by the Reserve Bank of India under...the Foreign Exchange Management Act, 1999 (42 of 1999),...

  to make and deliver an account or a statement or declaration relating to any income...chargeable to tax which is false and which he either knows...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...for which an application has been made by an applicant, being...

any of the provisions of this Act, a refund becomes due or is found to be due to...Sub. by Act No. 08 of 2023, w.e.f. 1-4-2023. 54....Ins. by...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

, Act No. 4 of 1987, w.e.f. 1-4-1989, Act No. 3 of 1989, w.e.f. 1-4-1989, Act No....36 of 1989, w.e.f. 1-4-1989,...

the Explanation below sub-section (2) of section 288; (b)   "alternate minimum tax..." means the amount of tax computed on adjusted total...

attend before a competent authority or the Appellate Tribunal in any proceeding under...this Chapter or the estimation of the amount by which the compensation payable...

1st day of April, 2015, as reduced by the amount of deduction allowed, if any, under...sub-section (1) for the said assessment year. (1B) No deduction...

assessees-Special cases Who may be regarded as agent. 306. (1) For the purposes of this Act...non-resident; or (iii)   from or through whom the non-resident is in receipt...

Charter and issue such orders, instructions, directions or guidelines to other income-tax...CHAPTER XIII CHAPTER XIII -...

a contract of the nature referred to in section 53A of the Transfer of Property Act...the Registration Act, 1908 (16 of 1908)], shall be reduced to...

this Act in respect of such assessees, it may cause to be published such names and...shall be made in relation to any penalty imposed under this...

Every person deducting, retaining, or paying any tax in pursuance of this Act in...respect of an income belonging to...

maintains or furnishes an incorrect information or document. (2) The prescribed income-tax...500000 on a person, if he fails to furnish the...

powers that a Principal Commissioner or Commissioner has, for the purposes of this Act..., under section 131....ACQUISITION OF IMMOVABLE PROPERTIES...

269D. (1) The competent authority shall initiate proceedings for the acquisition, under...in which the instrument of transfer in respect of such property is registered...

section 269E against the acquisition under this Chapter of any immovable property...he has not made any such objection. (2) Every person to whom a notice is given...

limits within which the appropriate authorities shall perform their functions under...authority shall consist of three persons, two of whom shall be members of the Indian...

any provision of this Act, which is required to be served upon him, has been duly...shall be precluded from taking any objection in any proceeding or inquiry...

from the 1st day of April next following the financial year in which the advance tax...this section as they apply to interest payable under that...

If any principal officer of a domestic company and the company does not pay tax on...or it shall be deemed to be an assessee in default in respect of the amount of...

sub-section (1)in respect of such new asset shall be deemed to be the income of...the assessee chargeable under the head "Profits and gains of...

(2 of 1974),— Item number Spacer Provision text (a)   the offences punishable under...offence has been committed:   Provided that a court competent to try offences...

this Act; and no prosecution, suit or other proceeding shall lie against the Government...officer of the Government for anything in good faith done or intended to be done...

such inquiry to be made and, subject to the provisions of this Act, may pass such...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 88....an order or...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 67....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 68....Ins. by Act No. 08...

Where in computing the total income of an assessee of any previous year relevant...any provision of this Chapter under the heading "C....the due...

provisions of this Chapter shall apply to a person who has claimed any deduction under...Provision text (a)   any section (other than section 80P) included in Chapter VI-A...

in any other law for the time being in force, no registering officer appointed under...the Registration Act, 1908 (16 of 1908), shall register any...

service of a notice or summon or requisition or order or any other communication under...this Act (hereafter in this section referred to as...

other clause of sub-section (2) of the said section, the total expenses included under...CHAPTER XII-H CHAPTER XII-H -...

, as the case may be, clause (b) of sub-section (1) shall be deemed to be the income...chargeable under the head "Capital gains" relating to...

this Chapter or under Chapter V of the Customs Act, 1962 (52 of 1962) or under Chapter...IIIA of the Central Excise...

of search or requisition. 292CC. (1) Notwithstanding anything contained in this Act...Spacer Provision text (i)   it shall not be necessary to issue an authorisation...

in which such rent is received or realised, and shall be included in the total income...of the assessee under the head...

Content Offences by companies Offences by companies. 278B. (1) Where an offence under...this Act has been committed by a company, every person who,...

The Central Government shall cause every rule made under this Act, the rules of procedure...for Advance Rulings under...

, where the transfer of the original asset is by way of compulsory acquisition under...in those sections or, as the case may be, the period available to the assessee...

publication of books. 80Q. (1) Where in the case of an assessee the gross total income...subject to the provisions of this section, be allowed, in computing the total...

receipts, certificates, reports of audit or any other documents, which are otherwise under...any other provisions of this Act, except section 139D,...

, etc., in certain cases. 278D. (1) Where during the course of any search made under...this Act, the provisions of sub-section (4A) of section 132...

with the Chief Justice of the High Court, may, for trial of offences punishable under...this Act, a Special Court shall also try an offence, other...

respect of certain inter-corporate dividends. 80M. (1) Where the gross total income...of a domestic company in any previous year includes any...

any provision of this Act or the rules made thereunder. (2) The penalty under sub-section...(1) shall be payable for each such report or...

arising on account of any change in foreign exchange rates shall be treated as income...computation and disclosure standards notified under...

house by the assessee,— Item number Spacer Provision text (a)   the deduction under...premises used for the purpose of the business or profession; (b)   the deduction...

In computing the total income of an assessee, not being an assessee having any income...deducted any expenditure incurred by him in excess of ten...

Method of accounting Content Method of accounting Method of accounting. 145. (1) Income...chargeable under the head "Profits and gains of business...

dispose of any case allotted to the Bench, pertaining to an assessee whose total income...case, including those who first heard it. (6) Subject to the provisions of this...

undertakings or hotel business in backward areas. 80HH. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...