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April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

to this section; and (d) in clause (c) of sub-section (1) of section 13, at the...to this...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

, the tax shall be deducted at higher of the two rates provided in this section and...in section 206AA. (3) For the purposes of this...

section 152 Amendment of section 152. 47....In section 152 of the Income-tax Act, after...

to it in clause (22) of section 2 but shall not include sub-clause (e) thereof;...10; or (iii) a trust or institution registered under section 12A...

business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...

Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...

which the transfer took place. (1A) Notwithstanding anything contained in sub-section...of— (i) section 48; and (ii) proviso to clause (42A) of...

45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...

section 246A Amendment of section 246A. 76....In section 246A of the Income-tax Act, in...

of accreted income under sub-section (2) thereof has been transferred, shall be...—For the purposes of this section, "specified person" shall have...

work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...

CMS 1.0 102520000000144768 2025-11-01 145 Amendment of section 127 [] Amendment of...section 127 Amendment of section 127....

CMS 1.0 102520000000144754 2025-11-01 131 Amendment of section 63 [] Amendment of...section 63 Amendment of section 63....

CMS 1.0 102520000000144743 2025-11-01 120 Amendment of section 21 [] Amendment of...section 21 Amendment of section 21....

(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

Other modes of recovery. 226. (1) Where no certificate has been drawn up under section.... (1A) Where a certificate has been drawn up under section...

(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....

102120000000086795 2025-11-01 106 Period of limitation for making orders under section...104 [] Period of limitation for making orders under...

house by the assessee,— (a) the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b) the deduction under clause (b) of...

(1) of section 25 of Customs Act read with section 124 of Finance Act [] Retrospective...amendment of notification issued under...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...failure to comply with the provisions of this section takes...

be, assigned to income-tax authorities by or under this Act as referred to in section...124; or (c) exercise of power to transfer cases under...

Hindu undivided family (other than those referred to in the second proviso to section...—For the purposes of this section, "rent" means any...

CMS 1.0 102520000000144705 2025-11-01 82 Amendment of section 273B [] Amendment of...section 273B Amendment of section...

2025-11-01 107 Approval of Inspecting Assistant Commissioner for orders under section...104 [] Approval of Inspecting Assistant Commissioner for orders under...

Assessment [] Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— (a) "an...

(2) of section 288; (b) "alternate minimum tax" means the amount of tax computed...(4) of section 115JC, at the rate of nine per cent; (ia) in...

Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...

day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) of...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

section 104 Amendment of section 104. 140....In section 104 of the Central Goods and Services Tax Act, in...

115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

CMS 1.0 102520000000144669 2025-11-01 46 Substitution of new section for section...151 [] Substitution of new section for...

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

person who is required to furnish a return of his income, as required under sub-section...(1) of section 139 or by the provisos to that...

CMS 1.0 102520000000144667 2025-11-01 44 Substitution of new sections for sections...148 and 148A [] Substitution of new...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

section 253 Amendment of section 253. 78....,— (a) in sub-section (1), in clause (a), after the word and figures...

proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...

—For the purposes of this sub-section and sub-sections (2B), (2C) and (4),— (1)(a...33 and section 33A, but without making...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

(3) of section 143 or section 144 or section 147 or section 153A or...

any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...

exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in this...

the State Bank of India any amount or amounts in an account (hereafter in this section...and Natural Gas; or (b) deposited any amount in an account (hereafter in this...

(1) of section 92CA has been made, or an order under sub-section (3) of section..., section 144,...

qualifying ships; and (ii) furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall have...

(1) of section 245Q; (B) an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca) "Board for...

CMS 1.0 102520000000144698 2025-11-01 75 Amendment of section 245R [] Amendment of...section 245R Amendment of section...

of section 80CCD Amendment of section 80CCD. 25....In section 80CCD of the Income-tax Act, in...

the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to in...

assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing in this...

any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

agent, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this sub-section, the expression...

(1) did not apply; and (iii) the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in which...