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section and section 148A, the information with the Assessing Officer which suggests...133A, other than under sub-section...

the deduction under that section is claimed. (3) Every person to whom this section...(5) of section 115BAC or...

32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...

If any assessee does not pay on the date specified in sub-section (1) of section...(3) or sub-section (4) of...

90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...

shall not apply in a case where the provisions of section 42 or section 44D or section...44DA or...

for deduction under section 80HHE, computed under sub-section (3) of that section...(2) of...

211, the appropriate percentage, specified in that section, of the advance tax on...who pays any instalment or instalments of advance tax under...

shall, until an order is passed under sub-section (4) of section 245D, have, subject...to the provisions of sub-section...

246 to 248 or under section 264, claim that the proceedings under section 147 shall...132 or requisition is made under...

10 or section 10A or section 10B or section 10BA or section 54 or...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

154, or section 155, or section 250, or section 254, or section 260, or...

. 206CA. (1) Every person collecting tax in accordance with the provisions of section...(3) of section 206C; (b) in all certificates furnished...

; (ii) total income assessed under sub-section (3) of section 143 or section 144...or section 147...

of dividends, 82[other than that referred in sub-clause (f) of clause (22) of section...(ii) and (iii) of sub-section (2) of...

(2), (3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (...1) and sub-sections (3A) and (4) of...

(1) of section 143; (c) amend any intimation under sub-section (1) of section 200A...; (d) amend any intimation under...

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

12AA or section 12AB or approval under clause (23C) of section 10 became effective...12AA or section 12AB or approval...

(1) and (3) of section 178 [] Failure to comply with the provisions of sub-sections...(1) and (3) of section 178 Failure...

(1) is transferred, before the expiry of the period specified in that sub-section...(1) is transferred, before the expiry of the period specified in that...

92CB. (1) The determination of— (a) income referred to in clause (i) of sub-section...(1) of section 9; or (b) arm's length price under...

102120000000087432 2025-11-01 271GC Penalty for failure to submit statement under section...285 [] Penalty for failure to submit statement under...

32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...

(2) of section 115-O; (ii) the proviso to section 194B; (iii) the first proviso...to sub-section (1) of...

(1) of section 143 or sub-section (1) of section 200A or sub-section (1) of...

of section 142. (5) The tax chargeable under this section shall be in addition to...(1) of section 142 or...

(1) of section 11....—For the purposes of this sub-section, the expression "value" shall be the value...(3) of section 13....

of the deductions under 20[section 87A or section 88E] shall not, in any case, exceed...Sub. for "section 87A or...

(2), (3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections...(6) and (7) of...

(3) of section 37 may be allowed; (dda) the matters specified in sub-sections (2...and disposal of references by, the Approving Panel under...

to the said international transaction or specified domestic transaction under section...92C to the Transfer Pricing Officer. (2) Where a reference is made under...

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

44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his...(1) of section 44AD or...

(2) of section 115-O; 16[***] (ii) the17[***] proviso to section 194B; 18[(iii...) the first proviso to sub-section (1)...

—Deductions in respect of certain incomes"; or (b) section 10AA; or (c) section...10. (3) Notwithstanding anything contained in...

or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...

270A or section 271 or section 271BA, if any person in respect of an international...(1) or sub-section (2) of...

139, or in response to a notice under sub-section (1) of section 142, such return...89, any relief allowable under an agreement under...

(2) of section 145; (ii) the valuation of purchase and sale of goods or services...(2) of section 145; (iv) the inventory being securities other...

139, section 147, section 148, section 149, section 151 and section 153,...

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

(1) of section 35 fails to deliver or cause to be delivered a statement within the...(1A) of that section; or (b) the institution or fund fails to...

instance, forward a draft of the proposed order of assessment (hereafter in this section...153 or section 153B, pass the assessment order under...

269T [] Penalty for failure to comply with the provisions of section 269T Penalty...for failure to comply with the provisions of section 269T....

Commissioner in respect of each assessment year referred to in clause (b) of sub-section...(1) of section 153A or the assessment year referred to...

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

(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...

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

(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...

2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...

(3) of section 269UC, is furnished along with such document. (2) Notwithstanding...an order under sub-section (1) of...

other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...

(1) of section 143; (b) the income assessed is greater than the maximum amount...determined in the return processed under clause (a) of...

deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...

(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...

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

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

the assessee shall, in accordance with and subject to the provisions of this section...(1) is that incurred by the assessee after the date specified in that...