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149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...

Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

Following sub-section (3B) shall be inserted after sub-section (3A) of section 92CA...Following...

in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...

Spacer Provision text (a)   the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b)   the deduction under clause (b) of...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

been made by a person collecting any sum (herein referred to as collector) under section...(c)   the fee, if any, shall be computed in accordance with the provisions of...

23] or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...

80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA or...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

(1A) of section 115BAC, and the total income— Item number Spacer Provision text...Following second proviso shall be inserted after the proviso to...

153 or section 153B or section 144C,— Item number Spacer Provision text (a)   the...furnished; (b)   the period of limitation as provided in...

interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 37Public Prosecutor within the meaning of clause (u) of...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...

(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...

, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35.  ...(2) or, as the...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

from the date of its installation, the amount of deduction allowed under sub-section...period of five years from the date of its installation, the provisions of...

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest referred to in...

In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...

information or produces any document in contravention of the provisions of sub-section...(2) of section 138, he shall be punishable with...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged under...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...

the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...

Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...

. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...

this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...

respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...

value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...