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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...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

in this Act,— (i) it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...

102120000000087288 2025-11-01 271BA Penalty for failure to furnish report under section...92E [] Penalty for failure to furnish report under...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

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...

CMS 1.0 102120000000086690 2025-10-31 80CCE Limit on deductions under sections 80C...on deductions under sections 80C, 80CCC and 80CCD....

, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...

(1) of section 269D may be made— (a) by the transferor or the transferee or any...other person referred to in clause (a) of sub-section (2) of...

133B [] Penalty for failure to comply with the provisions of section 133B Penalty...for failure to comply with the provisions of section 133B....

(2) of section 288; and (d) no donation exceeding two thousand rupees is received...(4B) of section 139 on or before the due date under that...

CMS 1.0 102120000000087382 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...

In case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F..., 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA,...

where on or after the 1st day of September, 2024, a search is initiated under section...132, or making of requisition under section 132A, as the...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...

92CA; or (iii) an order cancelling the order under section 92CA and directing a...fresh order under the said section.]...120; 82[(iii) an order...

section 153 Amendment of section 153. 48....,— (I) after sub-section (1A), the following...

102120000000087294 2025-11-01 271DB Penalty for failure to comply with provisions of section...269SU [] Penalty for failure to comply with provisions of...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

the assessee shall, in accordance with and subject to the provisions of this section...(2).] (4) The assessee, claiming a deduction under 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...

securities or unit (the capital asset so transferred being hereafter in this section...—For the purposes of this sub-section,— (i) "eligible...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

an order passed under sub-section (11) of section 107 or sub-section (1) of section...under...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

(59 of 1988) ; or (f) the Post Master General as referred to in clause (j)of section...of 2013) ; or (h) the recognised stock exchange referred to in clause (f) of...

Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, 45[or...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1) of section 12A, shall— (a) call for such documents...

sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...

to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...

Following sub-section (1F) shall be substituted for the existing sub-section (1F)...Following sub-section (7A) shall be...

(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) of...

, for the purposes of rectification of any mistake apparent from record under section...154 or other amendments under section 155 or issue of...

Gazette, for the purposes of assessment, reassessment or recomputation under section...147 or issuance of notice under section 148 or conducting of...

for settlement. 245K. (1) Where— (i) an order of settlement passed under sub-section...the application under section 245C for settlement, on the...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...

2025-11-01 271GA Penalty for failure to furnish information or document under section...285A [] Penalty for failure to furnish information or document under...

(1) or sub-section (1A) of this section or sub-section (1) of section 33A or any...development...

be entered into by that person; (b) income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...

determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...

(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section....—In this...

year") in which it is chargeable to tax in accordance with this Chapter— (i) sections...(1) and (3) of section 70 or...

CMS 1.0 102120000000087041 2025-11-01 185 Assessment when section 184 not complied...with [] Assessment when section 184 not complied with...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

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...

Housing Bank established under section 3 of the National Housing Bank Act, 1987...established under section 3 or section...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC or...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

(1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs...of section...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...