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(2) and approved by the Board in this behalf. (2) The deduction under sub-section...are fulfilled, namely :— ( a) the scheme referred to in...

amount of subscription to the units issued under any scheme referred to in sub-section...(1) of section 88A 57 to the eligible issue of capital...

of section 172 or sub-section (2) of section 174 or section 175 or...

shall not apply in a case where the provisions of section 42 or section 44D or section...115A or...

after the transfer to the transferee of the property referred to in that sub-section...(1) of section 269D, any improvements have been made to the...

102120000000014906 2025-11-01 271D Penalty for failure to comply with the provisions of section...269SS [] Penalty for failure to comply with the provisions of...

company, there shall, in accordance with and subject to the provisions of this section...(1) of section 139.]] 13a....Original...

(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,...

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.] 39....Immediately prior to its omission, section 35C, as amended by...

(7) of section 245F, the Authority for Advance Rulings under section 245V and the...Appellate Tribunal under sub-section...

A penalty of Rs. 10,000/- is liable to be imposed under Section 272B of the Income-tax

Omitted section 104, as amended by the Finance Act, 1964, w.e.f. 1-4-1964, the Finance...and of sections 105, 106,107 and 107A, where the...

capital asset effected in the previous year shall, save as other­wise provided in sections...( i) section 48; and ( ii) ...

Where an assessment is to be made under section 176, the 94[Assessing] Officer may...(2) of section 139, and the provisions of this Act shall, so...

of a foreign exchange asset (the asset so transferred being hereafter in this section...asset 31[***], or in any savings certificates referred to in clause (4B), of...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset 4[***], or such savings certificates being hereafter in this...

Special provisions for computing profits and gains of retail business The following section...(1) subject to the conditions and limits specified in clause (b) of...

(2) of section 88.] (3) 33[***] (4) The persons referred to in sub-section (2) shall...For text of section 3, see Appendix...

Substituted for the following section 224, as amended by the Direct Tax Laws (Amendment...When the Assessing Officer sends a certificate to a Tax Recovery Officer under...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] Failure to comply with the provisions of section...Prior to its omission, section 276E, as inserted by the...

the acquisition of any immovable property made by the competent authority under section...(8) of that section, within a period of forty-five days...

to tax, he shall, in accordance with, and subject to, the provisions of this section...meaning as in clause (a) of sub-section (8) of...

and in sections 148 to 153 referred to as the relevant assessment year) : Provided...that where an assessment under sub-section (3) of sec­tion 143...

Where a refund is due to the assessee in pursuance of an order referred to in section...granted. 67 [(1A) Where the whole or any part of the refund referred to in...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

Prior to its omission, section 231, as amended by the Taxa­tion Laws (Amendment)...173 or sub-section (7) of section 220,...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...shall affect the operation of the provisions of sub-section...

total income which he is required to furnish by notice given under clause (a) of section...fine : Provided that no person shall be punishable for any failure under this...

[] Section 11 not to apply in certain cases 30 [Section 11 not to apply in certain...cases. 3113. (1) Nothing contained in...

(2) of section 48 and the reduced amount shall be carried forward and set off in...Earlier, section 74 was substituted by the Finance (No. 2) Act,...

under sub-section (4) of section 3 ; (bb) the manner in which cancellation of...an Aadhaar number may be carried out under...

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

. (1A) Where a certificate has been drawn up under section 222, the Tax Recovery...Officer may, without prejudice to the modes of recovery specified in that...

[(1) Advance tax on the current income calculated in the manner laid down in section...156 in pursuance of an order of the Assessing Officer under...

28 to 44C and section 57 in computing his or its income referred to in sub-section...(1) to furnish under sub-section (1)...

the Govern­ment or a public sector bank within the meaning of clause (23D) of section...—For the purposes of this section, where any inter­est or...

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

before an in­come-tax authority on the date on which an application under sub-section...Chapter XIX-A, consisting of sections 245A to 245M,...

(1) of section 89, he may furnish to the person responsible for making the payment...—For the purposes of this sub-section, "Universi­ty" means a...

The provisions of this section have now been substituted by a new scheme contained...in a new section 80HHC inserted by the Finance Act, 1983,...

Commissioner or otherwise, that an advance ruling pronounced by it under sub-section...(6) of section 245R has been obtained by the applicant by...

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...

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...

form part of the corpus of the trust or institution) shall for the purposes of section...and section 13 shall apply according­ly.] ...

income by way of interest or dividends 9a[ other than dividends referred to in section...(1), no deduction shall be allowed to him under sections...

the assessee under sec­tions 28 to 44C 5[***] or clause (i) or clause (iii) of section...48 shall apply to income referred to in clause (b) of...

appeal to the Deputy Commis­sioner (Appeals) or the Commissioner (Appeals) under section...246 or an appeal to the Appellate Tribunal under section...

immovable property concerned becomes vested in the Central Government under sub-section...(1), or, as the case may be, sub-section (6), of...

assessee, not being an assessee having any income falling within clause (13A) of section...(2)] of section 23.]...Section...

a public company or units of any mutual fund referred to in clause (23D ) of section...(1), a rebate with reference to such cost shall not be allowed under...

in clause (iv) 51[or clause (v)] 52 [or clause (vi)] 53 [or clause (via)] of section...such assessee being a Hindu undivided family, by the mode referred to in...

1B), the appropriate authority], after the receipt of the state­ment under sub-section...(3) of section 269UC in respect of any immovable property,...

(1) of section 142, such accounts and documents as are referred to in the notice...51[or wilfully fails to comply with a direction issued to him under...

132 or books of account, other documents or any assets requisitioned under section...132 or books of account, other documents or any assets requisitioned under...

—For the purposes of this sub-section, proceed­ings under sub-section (5) of section...the expiry of a period of six...

income in respect of units of a Mutual Fund specified under clause (23D ) of section...at the rate of twenty per cent. (2) Notwithstanding anything contained in...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

meaning as in clause (b) of the Explanation below sub-section (2B) of section 32A...The following sub-section (2AB) shall...

This topic was originally dealt with by section 85B which was inserted by the Finance...Present section 80N was inserted, in place of...