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(1) of section 35 fails to deliver or cause to be delivered a statement within the...(1A) of that section; or (b) the institution or fund fails to...

(1) of section 143; (b) the income assessed is greater than the maximum amount...determined in the return processed under clause (a) of...

—Deductions in respect of certain incomes"; or (b) section 10AA; or (c) section...10. (3) Notwithstanding anything contained in...

(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...

other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...

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

(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...

(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...

2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...

(1) or sub-section (1A) or clause (ii) of sub-section (2) of section 33, but without...making any deduction under...

the assessee shall, in accordance with and subject to the provisions of this section...(1) is that incurred by the assessee after the date specified in that...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

2025-11-01 271G Penalty for failure to furnish information or document under section...92D [] Penalty for failure to furnish information or document under...

(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(3) or...

(2) of section 115WD or under sub-section (2) of section 115WE or under sub-section...(1) of...

the Code of Criminal Procedure, 1973* (2 of 1974), an offence punishable under section...276B or section 276C or section...

of sub-section (1) of this section, as they stood immediately before their amendment...(2B) or sub-section (3), or (ii)...

deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...

(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...(1). (4) No certificate under...

, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35....(2) or, as the...

(3) of section 269UC, is furnished along with such document. (2) Notwithstanding...an order under sub-section (1) of...

246 or section 246A or an appeal to the Appellate Tribunal under section 253, after...246 or section 246A or an appeal to...

of the twenty-first proviso to clause (23C) of section 10, or clause (c) of sub-section...(1) of section 13, as the case...

270A or clause (iii) of sub-section (1) of section 271; or (iii) [***] if he is...270A or clause (c) of sub-section (1)...

, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 46[(3) Notwithstanding anything contained in sub-section (2)...

281B is pending immediately before an application is made under section 245C, an...order under this sub-section shall continue such provisional...

44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...

(1A) of that section; or (ii) the institution or fund, if it fails to deliver or...(5) of section 80G, or furnish a certificate prescribed under...

(1) of section 139.]...—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...(1) of...

shall not exceed twenty per cent.] (2) No declaration under sub-section (1A) of...(1). (4) No certificate under sub-section (9) of...

115WD or section 139 or in whose case the time allowed under sub-section (1) of...defined in clause (b) of sub-section (1)...

139 or in response to a notice issued under sub-section (1) of section 142 or section...158BB and the provisions of...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...

in respect of the undisclosed income referred to in sub-section (1) or sub-section...of return of income under sub-section...

[] Section 11 not to apply in certain cases Section 11 not to apply in certain cases.... 13. (1) Nothing contained in...

may be after the order for acquisition of any immovable property made under sub-section...(6) of section 269F becomes final, the competent...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...

sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...

(2) of section 288 before the specified date referred to in section 44AB and furnish...the same meaning as in Explanation 2 to clause (vii) of...

135A in respect of this section comes into effect....—In this section, the term "proceeding" shall have the meaning assigned to it in...clause (b)...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

(1) or making inquiry before assessment under sub-section (2), or directing the...assessee to get his accounts audited under sub-section (2A) of...

Following proviso shall be inserted in sub-section (2) of section 80CCD by the Finance...(1A) of section 115BAC, the...

, be required to credit to a reserve account (hereafter in this section referred...(1) of section 115V-I in each previous year to be utilised in...

Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...

(b)of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...

133, collecting certain information under section 133B, or calling for information...by prescribed income-tax authority under section 133C, or...

(1) of section 36, or (d) any sum payable by the assessee as interest on any loan...(1) of section 139 in respect of the previous year in which the...

Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

(1) of section 139 in respect of that previous year. (2) Any deduction allowable...under the provisions of sections 30 to 38 shall, for the...

102120000000087325 2025-11-01 276AB Failure to comply with the provisions of sections...or deliver possession of the property under sub-section (2)...

(2) of section 64 at any time after the 31st day of December, 1969, the cost of...—For the purposes of sub-section (2AG) and...

102120000000087292 2025-11-01 271D Penalty for failure to comply with the provisions of section...269SS [] Penalty for failure to comply with the provisions of...

102120000000087293 2025-11-01 271DA Penalty for failure to comply with provisions of section...269ST [] Penalty for failure to comply with provisions of...

of initiating proceedings for the acquisition of any immovable property under section...269C or for the purpose of making an order under section...

as deductor) under section 200, such statement shall be processed in the following...200 or section 201 or section 234E...

retail business. 44AF. (1) Notwithstanding anything to the contrary contained in sections...(1) subject to the conditions and limits specified in clause (b) of...