Search

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...proceeding under this Act in respect of any such firm as referred to in that...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...Act in respect of any such association of persons as is referred to in that...

Amounts not deductible. 94. (1) Irrespective of anything contained in section 93,...unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking, if not paid or credited to the person referred to in...

tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b)   has not made an option in respect of the tonnage tax scheme as per...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...

who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a)   fails to do so within the time prescribed in the said...

Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...

any game [other than a game the winnings from which are taxable as specified in section...any game, other than a game the winnings from which are taxable as specified in...

of business reorganisation of co-operative banks. 64. (1) The deduction under section...bank has taken place during the tax year, be allowed as per provisions of this...

  it carries out any commercial activity in contravention of the provisions of section...been disputed, or has attained finality; or (g)   the application referred to in...

307. (1) The income or any part thereof, in respect of the person mentioned in sections...indeterminate or unknown. (2) The income or any part thereof as referred to in...

the tax year for which he is so assessable, to the effect that provisions of sections...the investment income derived from any foreign exchange asset referred to in...

transfer property to avoid tax. 319. (1) Irrespective of anything contained in section...shall be chargeable to tax in the current tax year. (2) For the purpose of...

on the basis of percentage of completion method, subject to provisions of sub-section...(2), as per the income computation and disclosure standards notified under...

verified in such manner, as may be prescribed. (2) An appeal referred to in sub-section...the order sought to be appealed against is served. (4) For the purposes of...

way of dividends in respect of Global Depository Receipts referred to in sub-section...any other provision of this Act; (b)   includes any income referred to in...

aggregate of the tonnage income of each qualifying ship computed as per sub-sections...(2) and (3). (2) For the purposes of sub-section (1), the...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...source in India,   shall be deemed to accrue or arise in India; (b) in this...

Government may, for the purposes of giving effect to the scheme made under sub-section...by notification, amend or modify the said scheme as per the provisions of...

assessee, includes any profits and gains derived from any business referred to in section...derived from such business for such tax year under the provisions of the said...

developing and building housing projects or rental housing projects referred to in section...derived from such business for such tax year under the provisions of the said...

309, except in a case referred to in sub-section (2). (2) Where no income-tax is...persons or body of individuals, the share of a member computed as provided in...

from among the members thereof. (2) Subject to the provisions contained in sub-section...all the powers which are vested in the income-tax authorities referred to in...

the amounts referred to in clauses (i) and (ii), is ₹ 20000 or more. (2) Sub-section...Central, State or Provincial Act; (d)   any Government company as defined under...

addition to the amount of the arrears and the amount of interest payable under section...Officer may, from time to time, direct. (2) The total amount of penalty under...

business) cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...

gains derived by an undertaking or an enterprise from any business referred to in section...derived from such business for such tax year under the provisions of the said...

payments not deductible in certain circumstances. 36. (1) The provisions of this section...(2) and this sub-section,— (a)   “specified person”...

assessee” means— (a)   in respect of the income of a non-resident specified in section...agent of the non-resident, including a person who is treated as an agent under...

The income referred to in section 26 shall be computed as per the provisions of sections...28 to 60, except section 58.

entry, on any other person, who causes the person referred to in the said sub-section...make a false entry or omits or causes to omit any entry referred to in that...

means the Director-General of Shipping appointed by the Central Government under section...fishing produce; (e)   “fishing vessel” shall have the meaning assigned to it in...

service of notice by the Tax Recovery Officer as per the procedure specified under section...said proceeding or otherwise. (2) The charge or transfer as referred to in...

, 2005 under the Special Economic Zones Act, 2005 (28 of 2005) referred to in section...derived from such business for such tax year under the provisions of the said...

Switching over of regimes. 333. (1) Nothing contained in section 11, other than Schedule.... 43, 44 or 45). (3) A person, whose registration ceases to operate under...

statement; (c)   the fee, if any, shall be computed as per the provisions of section...of the amount computed under clauses (b) and (c) against any amount paid under...

following amounts shall be allowed as deduction in computing income chargeable under section...specified entity” means— (I)   a public financial institution as specified in...

in any tax year; or (c)   he is required to furnish a return of income under section...by the Board in the interest of revenue. (2) Any person, not covered under...

; or (iii)   tax paid in any other country for which relief is eligible under section..., or is deducted during the tax year but paid after the due date specified in...

₹ 75000 or the salary, whichever is less, where income-tax is computed under section...Death—cum-retirement gratuity received as referred to in...

conduct of business or profession. (3) The income-tax authority acting under this section...cash or stock or other valuable article or thing. (4) For the purposes of this...

34. (1) Any expenditure (not being an expenditure of the nature specified in sections...head “Profits and gains of business or profession”. (2) For the purposes of...

who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...

payable thereon, is ₹ 20000 or more. (2) Irrespective of the provision in sub-section...such branch of the person to whom such loan or deposit has to be repaid. (3)...

122 or 140(9); (b)   any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...

and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...

order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a)   in...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...

forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...

A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(d) If a person who, under this sub-section, is required to...

to deliver or cause to be delivered a statement within the time prescribed in section...during which the failure continues. (2) The amount of fee referred to in...

authority shall be deemed to be a judicial proceeding within the meaning of sections...229 and 267 and for the purposes of section 233 of the...

than by way of cash, during a tax year to a political party registered under section...People Act, 1951 (43 of 1951) or an electoral trust. (2) For the purposes of this...