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Deemed accumulated income. 343. (1) The regular income, as reduced by the application...under section 342, to the extent...

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...

102120000000098265 2025-11-25 295 Undisclosed income of any other person....Content Undisclosed income of any other person....that any undisclosed...

demerger and the amalgamating or the demerged company is entitled to a deduction under...the resulting company, as the case may be, shall be entitled to claim deduction...

If the recovery of tax in any area has been entrusted to a State Government under...State Government may direct, with respect to that area or any...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

this Act in respect of such assessees, it may publish such names and particulars...in such manner as it thinks fit. (2) No publication under this...

undivided families Offences by Hindu undivided families. 278C. (1) Where an offence under...this Act has been committed by a Hindu undivided...

this Act, take cognizance of the offence for which the accused is committed for...2) For the purposes of sub-section (1)(a), the court competent to try offences...

1st day of April, 2017, where refund of any amount becomes due to the assessee under...Officer is of the opinion, having regard to the fact that a notice has been issued...

Offences by companies. 487 . (1) If an offence under this Act has been committed...this Act has been committed by a...

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

allowance equivalent to sixty per cent of the amount of the deduction allowable to him under...machinery, plant or furniture so damaged or destroyed : Provided that no...

cases. 438 . (1) Where a refund becomes due or is found to be due to any person under...this Act, the Assessing Officer or Commissioner or...

under Chapter XIX-B....Content Failure to pay tax to credit of Central Government under Chapter XIX-B....Failure to pay...

Where the gross total income of an individual who is a citizen of India includes...of April, 2005 and any subsequent assessment year : Provided that no deduction...

Without prejudice to the provisions of this Act, the Assessing Officer may direct...clause (i), or furnish a certificate prescribed under clause...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 71....Ins. by Act No. 15 of 2024, w.e.f. 1-10-2024. 72....Ins. by Act No. 08...

The power to recover tax by deduction under the foregoing provisions of this Chapter...CHAPTER XVII CHAPTER XVII - COLLECTION AND RECOVERY OF...

[Omitted by the Finance Act, 1976, w.e.f. 1-4-1976....Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]...CHAPTER IV...

Processing. 399. (1) All statements of tax deducted at source or tax collected at...processed in the following manner:— (a)   the amounts...

relating to an assessment or reassessment, it shall be deemed that any notice under...this Act, which is required to be served upon him, has been...

for the purpose of exercising its powers, have all the powers of a civil court under...S.O. 2790(E), dated 16-7-2024, now read as Act No. 46 of...

The return under section 115WD or section 139 shall be verified— Item number Spacer...from attending to his affairs, by his guardian or any other person competent to...

this Act in which any such order has been passed; (b)   make such inquiry or cause...such inquiry to be made; and (c)   subject to the provisions of this...

, etc., in certain cases. 489 . (1) Where during the course of any search made under...against such person and the person referred to in section 484, for an offence...

A receipt shall be given for any money paid or recovered under this Act.

102120000000098382 2025-11-25 412 Penalty payable when tax in default....Content Penalty payable when tax in default....sub-section (1) shall not...

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...

presidency magistrate or a magistrate of the first class shall try any offence under...this Act.

The Competent Authority may call for and examine the record of any proceeding under...a fresh order under the said section. (2) For the purpose of...

losses. 72. (1) Where for any assessment year, the net result of the computation under...under any head of income in...

appeal, etc. 150. (1) Notwithstanding anything contained in section 149, the notice under...this Act by way of appeal, reference or revision or by...

Where any income referred to in section 115BBA is payable to a non-resident sportsman...issue of a cheque or draft or by any other mode, whichever is earlier, deduct...

Method of accounting. 276. (1) Income chargeable under the head “Profits and gains...of business or profession” or “Income...

loss computed in respect of a speculation business has not been wholly set off under...consists mainly of income which is chargeable...

capital asset is an asset in respect of which a deduction on account of depreciation under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

as "Authority for Advance Rulings": Provided that the Authority shall cease to act...as an Authority for Advance Rulings for the purposes of Chapter V of the Customs...

Where the gross total income of an assessee, being an Indian company or a person...(other than a company) who is resident in India, includes any...

loan or deposit or specified sum so taken or accepted. (2) Any penalty imposable under...(1) shall be imposed by the Joint Commissioner: 14-18[Providedthat any penalty...

were good and sufficient reasons for the contravention. (2) Any penalty imposable under...(1) shall be imposed by the Joint Commissioner: 14-18[Providedthat any penalty...

the loan or deposit or specified advance so repaid. (2) Any penalty imposable under...(1) shall be imposed by the Joint Commissioner: 14-18[Providedthat any penalty...

Where, under any provision of this Act, the approval of the Central Government or

The prescribed income-tax authority or the person authorised by such authority shall...within such time and alongwith such information, which is in...

Offences by Hindu undivided family. 488 . (1) Where an offence under this Act has...Irrespective of anything contained in sub-sections (1) and (2),...

Content Application of other provisions of Act....Application of other provisions of Act. 300....to assessment made under...

,— (a)   it shall not be necessary to issue an authorisation under section 247 or...make a requisition under section 248 separately in the name of...

Where for any assessment year the net result of computation under the head "Income...from any other head of income in...

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive...shall, save as otherwise provided in this Chapter, be reopened in any...

) Where— Item number Spacer Provision text (i)   an order of settlement passed under...; or (ii)   after the passing of an order of settlement...

under the head “Profits and gains of business or profession”, cost of acquisition...of amalgamation; or (b)   an assessee, under a gift, or will,...

conversion” means transition of a primary co-operative bank to a banking company under...the meaning assigned to it in clause (ccv) of section 5 of the Banking Regulation...

Presumption as to culpable mental state. 278E. (1) In any prosecution for any offence under...this Act which requires a culpable mental state on...

[Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976....Originally, it was inserted by the Finance (No. 2) Act, 1967, w.e.f....

Any amount payable, and the amount of refund due, under the provisions of this Act

of a notice, or summon, or requisition, or order, or any other communication, under...this Act (herein referred to as communication) may be made by...

have the meaning assigned to it in Explanation to section 77A of the Companies Act...Ins. by the Act No. 15 of 2024, w.e.f. 1-10-2024....CHAPTER IV...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XVII CHAPTER XVII - COLLECTION AND RECOVERY OF...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XVII CHAPTER XVII - COLLECTION AND RECOVERY OF...

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true