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be necessary for a non-resident Indian to furnish a return of his income under section

Irrespective of any other provision of this Act, the amount deemed as income in sub-section

a Deputy Director or an Assistant Director. (2) The order referred to in sub-section

fails to— (a)   keep and maintain the books of account and other documents as per section

Irrespective of anything contained in the provisions of section 441 or 442 or 446

or interest therein from being taken in execution of a certificate drawn under section

than by way of cash, during a tax year to a political party registered under section

Irrespective of anything contained in sections 26 to 54 (except 50 and 53), in the

proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section

sufficient cause from presenting the appeal within the period specified in sub-section

anything to the contrary contained in any other provision of this Act other than sections

  the corpus donation received by the registered non-profit organisation under section

make any claim in that behalf. (2) Where, by the order as referred to in sub-section

which would be chargeable to tax for such tax year. (3) The provisions of sub-section

time; or (c)   served upon him in an improper manner. (2) The provisions of sub-section

a finding of total partition has been recorded by the Assessing Officer under section

found to be owned by, or belonging to, the assessee. (2) For the purposes of this section

Central Government may make rules or issue notifications for the purposes of this section

manner and in such tax year, as may be prescribed. (2) For the purposes of this section

  lacks commercial substance or is deemed to lack commercial substance under section

two Judges. 366. (1) When an appeal has been filed before the High Court under section

, is included in the total income of the assessee under this Chapter or under section

part in relation to the affairs of the company. (2) For the purposes of this section

be false or does not believe to be true; or (b)   to commit an offence under section

years and with fine. (2) For the purposes of establishing the charge under this section

register of valuers in which the names and addresses of persons registered under sub-section

or (b)   actually received, whichever is earlier. (2) For the purposes of this section

2) Where the net result of computation of income made for any tax year under sections

Irrespective of anything to the contrary contained in this Act, the provisions of this section

sum allocated by way of bonus on such policy. (2) The payment referred in sub-section

the purposes of the business or profession, the deduction allowable under sub-section

Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section

the financial year in which such appeal is filed or transferred to him under section

benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section

a person other than an associated enterprise (“other person”) shall, for sub-section

ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE ELEVENTH SCHEDULE See section...32A, section 32AB, section...

VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...

DEPOSITS Content PERMITTED MODES OF INVESTMENT OR DEPOSITS SCHEDULE XVI [See section...The modes of investing or depositing the money referred to in...

THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS SCHEDULE VIII [See section...A political party registered under section 29A of the...

102120000000098018 2025-11-25 48 Tea development account, coffee development account and rubber development account. Content Tea development account, coffee development account and rubber...

102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...

102120000000098050 2025-11-25 80 Fair market value deemed to be full value of consideration in certain cases. Content Fair market value deemed to be full value of consideration in certain cases....

102120000000098066 2025-11-25 96 Transfer of income without transfer of assets. Content Transfer of income without transfer of assets. CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF...

102120000000098071 2025-11-25 101 Total income. Content Total income. CHAPTER VI AGGREGATION OF INCOME Total income. 101. In computing the total income of an assessee, there shall be included all...

102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...

102120000000097980 2025-11-25 10 Apportionment of income between spouses governed by Portuguese Civil Code. Content Apportionment of income between spouses governed by Portuguese Civil Code....

102120000000098019 2025-11-25 49 Site Restoration Fund. Content Site Restoration Fund. Site Restoration Fund. 49. (1) An assessee carrying on a business of prospecting, extracting, or producing...

102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...

102120000000098115 2025-11-25 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste. Content Deduction for businesses engaged in collecting and processing of...

102120000000098148 2025-11-25 178 General Anti-Avoidance Rule Content General Anti-Avoidance Rule CHAPTER XI General Anti-Avoidance Rule Applicability of General Anti-Avoidance Rule. 178. (1)...

102120000000098152 2025-11-25 182 Treatment of connected person and accommodating party. Content Treatment of connected person and accommodating party. Treatment of connected person and...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...

102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...

102120000000098210 2025-11-25 240 Taxpayer’s Charter. Content Taxpayer’s Charter. Taxpayer’s Charter. 240. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders,...

102120000000098208 2025-11-25 238 Control of income-tax authorities. Content Control of income-tax authorities. Control of income-tax authorities. 238. The Board may, by notification, direct that...

102120000000098226 2025-11-25 256 Power of certain income-tax authorities. Content Power of certain income-tax authorities. Power of certain income-tax authorities. 256. The Principal Director...

102120000000098339 2025-11-25 369 Tax to be paid irrespective of appeal, etc. Content Tax to be paid irrespective of appeal, etc. 5. -General Tax to be paid irrespective of appeal, etc. 369....

102120000000098342 2025-11-25 372 Exclusion of time taken for copy. Content Exclusion of time taken for copy. Exclusion of time taken for copy. 372. In computing the period of limitation prescribed...

102120000000098340 2025-11-25 370 Execution for costs awarded by Supreme Court. Content Execution for costs awarded by Supreme Court. Execution for costs awarded by Supreme Court. 370. The High...

102120000000098344 2025-11-25 374 Interpretation of “High Court”. Content Interpretation of “High Court”. Interpretation of “High Court”. 374. For the purposes of this Chapter, “High Court” means,—...