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except an order referred to in section 274(12); or (h)   an order made under section...under section 398; or (l)   an...

268(1) or 270(8) or fails to comply with a direction issued under section 268(5)...pay tax under section 416(3); or (i)   furnish a statement under...

), in respect of a tax year, for which the option is declared valid under sub-section...(1), an order under sub-section (6) may be made at any time...

No. 1); (v)   section 22(1)(b), in respect of properties referred to in section 21...(6); (vi)   section 33(8); (vii)  ...

instance, forward a draft of the proposed order of assessment (hereafter in this section...274(12). (17) For the purposes of this section, subject...

279, the Assessing Officer shall, subject to the provisions of section 281, issue...a notice to the assessee, along with a copy of the order passed under...

Assessment. 270. (1) Where a return has been made under section 263, or in response...to a notice under section 268(1) such return shall be...

Act but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (ii)   Chapter VIII other than provisions of...

than by way of advance tax, specified as payable in a notice of demand under section...398(3) on the amount of tax specified in the intimation issued under...

270(1) or (10) or section 271 or 279 or 294(1)(c) of this Act or section 143 or...to a notice under section 268(1) of this...

from his gross total income of a tax year, subject to the provisions of this section...(2) and approved by the Board in this behalf. (2) The deduction under...

(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...

to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b)   such gains are...

Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367...of this Act or in a reference under...

Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...

Specified profession as referred to in section 62(4). Specified assessee....(2). (5) For the purposes of sub-section (2) (Table: Sl....63. (9) For...

67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...

due to the assessee under this Act, he shall, subject to the provisions of this section...of advance tax or treated as paid under section 390(5),...

(3); and (e)   fulfils all the conditions provided in sub-section (5) of this section...and section 205(2). (2) The option...

an amount equal to one-tenth of the amount of expenditure referred to in sub-section...2), in each of the relevant tax years. (2) The expenditure referred to in...

a company), who is resident in India, incurs any expenditure specified in sub-section...(1) in respect of aggregate of expenditure referred to in...

of the following liabilities may be recovered out of the assets seized under section...247 or requisitioned under section 248 in the following...

seized or requisitioned. 251. (1) Where the authorised officer referred to in section...247(1) has no jurisdiction over the person referred to in...

assessed is greater than the income determined in the return processed under section...270(1)(a); (e)   the amount of deemed total income assessed as per...

said agreement, he shall, irrespective of anything to the contrary contained in section...month in which the agreement was entered into. (2) Except as provided in this...

347; or (b)   fails to get books of account audited under section 348; or (c)  ...334. (2) Irrespective of the provisions of section 338, any the...

Act, the Assessing Officer may serve on any person who has made a return under section...263 or in whose case the time allowed under section 263(1)...

research related to the business of the assessee subject to provisions of this section...sub-section (3)(b)(ii)....16 read with...

. (1) Where the return of undisclosed income as required under a notice under section...294(1)(c). (3) The order imposing penalty under this...

166; or (c)   an order cancelling the order under section 166 and directing a fresh...order under the said section. (2) For the purpose of...

33(8), determined in such manner, as may be prescribed; (b)   section 45(3)(a) or...(b) or (c); (c)   section 46; (d)  ...

508 may direct that a person required to furnish a statement under sub-section (...1) of the said section shall pay penalty of ₹ 50000, if such...

any income, which has escaped assessment; or (b)   imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

required to deduct or collect any amount under this Act; or (b)   referred to in section...(1), if any person, as referred to in that sub-section...

less than the cost of the new asset, no capital gains shall be charged under section...(2) shall, subject to sub-section (7), be deemed to be the...

Income in respect of securities other than units referred to in section 208....Short-term capital gains referred to in section 196 arising from the...

263 and thereafter notice under section 270(8) shall be issued; (ii)   any return...247 or requisitioned under section 248 shall be dealt with as...

Rectification of mistake. 287. (1) An income-tax authority referred to in section...270(1); (c)   intimation under section 399. (2) Irrespective of...

the following deductions:— (a)   for dividends [excluding those referred to in section...92(2)(c), so far as may be, an amount as per section...

a capital asset effected in a tax year shall, save as otherwise provided in sections...which the transfer took place. (2) Irrespective of anything contained in...

b)   an order passed by a Principal Commissioner or Commissioner under— (i)   section...332(7) or (8) or (9) or 351(2)(ii) or 354(3); or (ii)  ...

(1) The Competent Authority may, for any order, other than an order to which section...made more than one year previously. (3) An application for revision under this...

undivided family, shall be allowed a deduction of a sum as specified in sub-sections...(2) to (8), payment of which is made by any mode as specified in...

The value taken into account under section 92(2)(m). 18....Capital asset referred to in section 26(2)(j)....The fair market value for...

. (2) In case of assets referred to in sub-section (1) of an undertaking engaged...54, no deduction under this sub-section shall be allowed. (4)...

eligible business, there shall, as per and subject to the provisions of this section...business for three consecutive tax years. (2) The deduction specified in...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...146; or (ii)   sections specified in...

relevant assessment or other order is not the subject-matter of an appeal under section...356 or 357 or 362 or 365 or 367 or revision under section...

Other modes of recovery. 416. (1) Where no certificate has been drawn up under section...Officer may recover the tax by any one or more of the modes provided in this...

279; or (d)   an order under section 398; or (e)   an order imposing penalty under...Chapter XXI; or (f)   an order under section 287 or 288...

with jurisdiction over any area by virtue of any direction or order issued under section...other person residing within the area. (2) Where a question arises under this...

to in clause (b) of that sub-section, “14%” had been substituted. (3) An assessee...referred to in sub-section (1), or any other assessee, being an...

“cost of improvement” and “cost of acquisition”. 90. (1) For the purposes of sections...No. 1), by the previous owner. (2) For the purposes of...

of Chapter XI. (11) If any direction issued under sub-section (6) specifies that...(14) and (15), issue directions under sub-section (6) within six...

No. 6); or (ii)   who has exercised the option under section 200(5) or section 201...deduction under any section (other...

No. 1) or deductions allowable under section 82 or 83 or 84 or 85 or 86 or 87 or...253, other than sub-section (4) of the said...

body or association; or (d)   the Registrar or Sub-Registrar appointed under section...the Post Office Act, 2023 (43 of 2023); or (g)   the Collector referred to in...

102120000000098251 2025-11-25 281 Procedure before issuance of notice under section...280 Content Procedure before issuance of notice under section...

,— (a)   “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...

for buildings, machinery, plant or furniture; (e)   the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...