Search

the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...

147 or section 154 or section 155 or section 250 or section 254 or...

147 or section 154 or section 155 or section 250 or section 254 or...

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...

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

154, or section 155, or section 250, or section 254, or section 260, or...

other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...

154 or section 155 or section 250 or section 254 or section 260 or...

estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or any such person...

197, or deeming a person to be an assessee in default under sub-section (1) of section...of tax under sub-section (9) of...

and affix his signature on such return. (3) For the purposes of this section,— Item...(2) of section 288 or an employee of the "specified class or...

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...

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

(4) of section 245D provides for the imposition of a penalty on the person who made...the application under section 245C for settlement, on the...

Commissioner in respect of each assessment year referred to in clause (b) of sub-section...(1) of section 153A or the assessment year referred to...

211, the appropriate percentage, specified in that section, of the advance tax on...who pays any instalment or instalments of advance tax under...

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

(2), (3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections...(6) and (7) of...

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

(3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be...(3) of...

(1) of section 115AD, not being income by way of interest referred to in section...(1) of section 90 or...

(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...

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

income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...

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

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

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

(1) is transferred, before the expiry of the period specified in that sub-section...(1) is transferred, before the expiry of the period specified in that...

of dividends, 69[other than that referred in sub-clause (f) of clause (22) of section...(ii) and (iii) of sub-section (2) of...

200 or sub-section (3) of section 206C; (b)   in all certificates furnished under...section 203 or...

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...

the welfare of employees, or (c)   any sum referred to in clause (ii) of sub-section...(1) of section 36, or (d)   any sum payable by the assessee...

(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...

(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,...

44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his...(1) of section 44AD or...

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...

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

The return under section 115WD or section 139 shall be verified— Item number Spacer...7 or section 9 or...

(2), (3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (...1) and sub-sections (3A) and (4) of...

(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...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...

or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...

of section 142. (5) The tax chargeable under this section shall be in addition to...(1) of section 142 or...

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

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

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...

(1) or sub-section (1F) or sub-section (1G) shall, at the time of receipt of such...(1) 41[or sub-section (1C)]]. (10)...

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

Gazette, for the purposes of assessment, reassessment or re-computation under section...147 or issuance of notice under section 148 or conducting...

, for the purposes of rectification of any mistake apparent from record under section...154 or other amendments under section 155 or issue of...

assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

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 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

it is satisfied that any person who made the application for settlement under section...(4) of section 245D within the time specified in such order...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

and of section 34, be allowed a deduction, in respect of the previous year in which...(1) or sub-section (1A) of this...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

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

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 38[(3) Notwithstanding anything contained in sub-section (2)...