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tax collected by him to the credit of the Central Government, as required under section...but which may extend to seven years, and with fine. (2) The provisions of this...

Where an assessment is to be made under section 320, the Assessing Officer may serve...containing all or any of the requirements which may be included in a notice under...

Taxation of foreign exchange fluctuation. 43. (1) Subject to the provisions of section...computed as per the income computation and disclosure standards notified under...

Irrespective of anything contained in sections 82, 83, 84, 85 and 86,— (a)   if the...transfer of the original asset mentioned in those sections is...

such information and document received by him as per the scheme notified under section...260. (3) For the purposes of this section, the term...

The return of income under section 263 required to be furnished by the person specified...By the liquidator as referred to in section 322(1)....

of authorisation has been issued; or (ii)   in the case of requisition under section...systems, and extracts seized from a person during the course of search under...

non-profit organisation has any specified income which is chargeable to tax as per section...indirectly, by such person, for the benefit of any related person referred to...

includes any temple, mosque, gurudwara, church or other place notified under section...other place, may, at its option, be deemed as forming part of the corpus under...

constitution of a firm. 327. (1) Where at the time of making an assessment under section...constituted at the time of making the assessment. (2) For the purposes of this...

the Board for Advance Rulings finds, that an advance ruling pronounced under section...date of such advance ruling and ending with the date of order under this...

  fails to keep and maintain any such information and document as required by section...information or document. (2) The prescribed income-tax authority referred to in...

prejudice to the generality of the foregoing power, any order referred to in sub-section...ending on the 31st March, 2026, or any earlier tax year. (3) No order under...

and particulars in such manner as it thinks fit. (2) No publication under this section...any penalty imposed under this Act, until the time for filing an appeal under...

offence for which the accused is committed for trial. (2) For the purposes of sub-section...(1)(a), the court competent to try offences under...

tax year; or (c)   a payment in the nature of “profits in lieu of salary” under section...18(1); or (d)   arrears of “family pension” as defined in...

association of persons or body of individuals. 309. (1) For the purposes of this section..., sections 310 and 311, an association of persons or...

consideration received or accruing as a result of such transfer for the purposes of section...72. (2) The provisions of sub-section (1) shall not...

transfer of units, or both, no deduction shall be allowed to the assessee under sections...28 to 58, 60 and 61 or section 93(1)(a) or (e) or under...

by the competent authority or the Assistant Director. (3) The powers under sub-section...is pending; (b)   may be exercised by an income-tax authority notified under...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

following sums shall be allowed as deduction in computing income chargeable under section...this behalf by— (i)   the General Insurance Corporation of India formed under...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...person appointed as a Public Prosecutor or a Special Public Prosecutor under this...

particular event or purpose. 318. (1) Irrespective of anything contained in the section...dissolution shall be chargeable to tax in that tax year. (2) For the purpose of...

102120000000098035 2025-11-25 65 Interpretation for purposes of section 64 Content...Interpretation for purposes of section 64....Interpretation...

received by, or accrued to, the business trust. (2) Subject to the provisions of sections...shall be charged to tax as income of the tax year. (4) The provisions of...

Where, in pursuance of the orders, instructions or directions issued under sub-section...authority pursuant to the orders or instructions or directions issued under...

or through a non-resident broker shall not be deemed to be an agent under this section...Officer as to his liability to be treated as such. (4) For the purposes of this...

) The person responsible for paying to a non-resident any sum as mentioned in section...made by the Assessing Officer as per clause (b), the tax shall be deducted under...

Recovery Officer by whom recovery is to be effected. 414. (1) For the purposes of section...of Commissioner who is authorised in this behalf by the Board in pursuance of...

in case of depreciable assets. 74. (1) Irrespective of anything contained in section...under the Income-tax Act, 1961 (43 of 1961) or under this Act, the provisions of...

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax...as per the provisions of section 195.

Determination of annual value. 21. (1) For the purposes of section 20, the annual...receivable by the owner in respect thereof is less than the sum referred to in...

No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...

The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be

association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...

behalf; or (v)   is referred to in clause (a)(v),   and makes an application under section...application” means an application made to the Board for Advance Rulings under...

computed in respect of a specified activity cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...

Chapter, no loss which has not been determined in pursuance of a return filed under section...263(1), shall be carried forward and set off under...

amount of arrears due from the assessee (such statement being herein and in sections...properties of the assessee. (2) The Tax Recovery Officer may take action under...

For the purposes of this section and sections 161, 162, 163, 165, 171 and 172, unless...date one month before the due date for furnishing the...

any information or produces any document in contravention of the provisions of section...shall also be liable to fine. (2) No prosecution shall be instituted under this...

shall furnish the return of income for that tax year as per the provisions of section...263(1)(a)(iii) and (2), within the time limit allowed under...

Income from house property”, “Capital gains” or “Income from other sources”, or in section...390(5) and (6), or in sections 26 to 54, the profits...

this Act, the total undisclosed income of the block period, determined under section...shall be chargeable to tax at the rate of 60%. (2) The tax chargeable under...

the accounts and documents as are referred to in the notice served on him under section...such notice, or wilfully fails to comply with a direction issued to him under...

If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the said...

of this Act, where a person is required to intimate his Aadhaar number under section...prescribed, not exceeding ₹ 1000, at the time of making intimation under the said...

provisions of this Act, where, a person required to furnish a return of income under section...263 fails to do so within such time as may be prescribed in...

charged on such income at the maximum marginal rate. (2) For the purposes of this section..., “oral trust” shall have the meaning assigned to it in...

allowed a credit against the tax payable under this Act,   except tax paid under section...392(2)(a) and tax deducted as per section 393(3) (Table:...

For the purposes of sections 96 and 97, and this section,— (a)   “transfer” includes

in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...

or realised. (2) The amount deemed to be income from house property under sub-section...equal to 30% of the arrears of rent or the unrealised rent referred to in...