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

the acquisition of any immovable property made by the competent authority under section...a) by the transferor or the transferee or any other person referred to in...

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

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

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...

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...

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...

(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...

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

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...

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...

(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...

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

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...

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...

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...

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

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...

(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...

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

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

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

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...

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

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

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

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

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

(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...

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...

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...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...

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

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

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...

except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

Notwithstanding anything to the contrary contained in sections 28 to 44C, in the...the same meaning as in Explanation 2 to clause (vii) of...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...

documents, which are otherwise under any other provisions of this Act, except section...(9) of section 139 as it stood immediately before its...

not to be charged in certain cases. 54D. (1) Subject to the provisions of sub-section...building so constructed (such land, building or right being hereafter in this...

not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

194-O, in case of a transaction to which the provisions of the said section are...under sub-section (1). (5) Where any sum referred to in...

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

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...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

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...

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...

or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...

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

business connection in India. 9A. (1) Notwithstanding anything contained in sub-section...(1) of section 9 and subject to the provisions of this...

know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...

(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...

Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, in...

writing, allow or reject the application: Provided that no application under sub-section...the applicant. (3) The Assessing Officer may, before passing an order under...

responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...

advance ruling. 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...