Search

(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...making any deduction under...

2025-11-01 271G Penalty for failure to furnish information or document under section...92D [] Penalty for failure to furnish information or document under...

(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(3) or...

the Code of Criminal Procedure, 1973* (2 of 1974), an offence punishable under section...276B or section 276C or section...

, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...

(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...(1). (4) No certificate under...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...

44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...

(1) of section 139.]...—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...(1) of...

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 46[(3) Notwithstanding anything contained in sub-section (2)...

(2) of section 115WD or under sub-section (2) of section 115WE or under sub-section...(1) of...

of the twenty-first proviso to clause (23C) of section 10, or clause (c) of sub-section...(1) of section 13, as the case...

of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii)...

may be after the order for acquisition of any immovable property made under sub-section...(6) of section 269F becomes final, the competent...

246 or section 246A or an appeal to the Appellate Tribunal under section 253, after...246 or section 246A or an appeal to...

270A or clause (iii) of sub-section (1) of section 271; or (iii) [***] if he is...270A or clause (c) of sub-section (1)...

281B is pending immediately before an application is made under section 245C, an...order under this sub-section shall continue such provisional...

139 or in response to a notice issued under sub-section (1) of section 142 or section...158BB and the provisions of...

[] Section 11 not to apply in certain cases Section 11 not to apply in certain cases.... 13. (1) Nothing contained in...

(1A) of that section; or (ii) the institution or fund, if it fails to deliver or...(5) of section 80G, or furnish a certificate prescribed under...

shall not exceed twenty per cent.] (2) No declaration under sub-section (1A) of...(1). (4) No certificate under sub-section (9) of...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

of initiating proceedings for the acquisition of any immovable property under section...269C or for the purpose of making an order under section...

115WD or section 139 or in whose case the time allowed under sub-section (1) of...defined in clause (b) of sub-section (1)...

in respect of the undisclosed income referred to in sub-section (1) or sub-section...of return of income under sub-section...

, be required to credit to a reserve account (hereafter in this section referred...(1) of section 115V-I in each previous year to be utilised in...

Following proviso shall be inserted in sub-section (2) of section 80CCD by the Finance...(1A) of section 115BAC, the...

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

(2) of section 288 before the specified date referred to in section 44AB and furnish...the same meaning as in Explanation 2 to clause (vii) of...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...

135A in respect of this section comes into effect....—In this section, the term "proceeding" shall have the meaning assigned to it in...clause (b)...

sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...

133, collecting certain information under section 133B, or calling for information...by prescribed income-tax authority under section 133C, or...

(1) or making inquiry before assessment under sub-section (2), or directing the...assessee to get his accounts audited under sub-section (2A) of...

Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

(1) of section 139 in respect of that previous year. (2) Any deduction allowable...under the provisions of sections 30 to 38 shall, for the...

(1) of section 36, or (d) any sum payable by the assessee as interest on any loan...(1) of section 139 in respect of the previous year in which the...

102120000000087325 2025-11-01 276AB Failure to comply with the provisions of sections...or deliver possession of the property under sub-section (2)...

(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...

102120000000087293 2025-11-01 271DA Penalty for failure to comply with provisions of section...269ST [] Penalty for failure to comply with provisions of...

102120000000087292 2025-11-01 271D Penalty for failure to comply with the provisions of section...269SS [] Penalty for failure to comply with the provisions of...

distributed income being interest referred to in sub-section (2) of section 194LBA...the same meaning as in Explanation 2 to clause (vii) of...

(2) of section 64 at any time after the 31st day of December, 1969, the cost of...—For the purposes of sub-section (2AG) and...

as deductor) under section 200, such statement shall be processed in the following...200 or section 201 or section 234E...

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...

retail business. 44AF. (1) Notwithstanding anything to the contrary contained in sections...(1) subject to the conditions and limits specified in clause (b) of...

(4) of section 269-I: Provided that in a case falling under the proviso to sub-section...compensation payable under...

(9) of section 286; (B) "international group" shall have the meaning assigned to...it in clause (g) of sub-section (9) of...

(b)of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...

cases [] Merger of charitable trusts or institutions in certain cases Following section...12AC shall be inserted after section 12AB by the Finance...

such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...

(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...

of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...

(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...

(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...

of any income which has escaped assessment or for imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

section 75 Amendment of section 75. 139...."or sub-sections (2) and (7) of section 74A" shall be...

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

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

if the assessee,— (i) in the course of the search, in a statement under sub-section...(4) of section 132, admits the undisclosed income and...