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the assessee referred to in clause (b), who is liable to pay advance tax under section...(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...

Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...44DA or section 115A shall not apply...

(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...made under that...

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

. 206CA. (1) Every person collecting tax in accordance with the provisions of section...(3) of section 206C; (b)   in all certificates furnished...

with the National Bank any amount or amounts in an account (hereafter in this section...(2) of section 288 before the specified date referred to in...

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

sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...

2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...

to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...

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

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...

(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...

(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...

company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC) 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...

capital asset effected in the previous year shall, save as otherwise provided in sections...which the transfer took place. (1A) Notwithstanding anything contained in...

which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...

(2) of section 288 before the specified date referred to in section 44AB and furnish...2 to clause (vi) of sub-section (1)...

(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...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...

day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) 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,...

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

securities or unit (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

to in clause (ix) of sub-section (1) of section 36; or (v)   the cost of acquisition...of a capital asset (not being a capital asset referred to in...

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...

the State Bank of India any amount or amounts in an account (hereafter in this section...a scheme framed by the Ministry referred to in clause (a) (hereafter in this...

(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) of...

(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained 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...

Notwithstanding anything to the contrary contained in sections 28 to 44C, in the...(1) of section 9; (b)   "foreign company" shall have the same...

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

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)...

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

business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...

of a company, or (c)   royalty, or (d)   any sum referred to in clause (va) of section...meaning as in Explanation 2 to clause (vii) of sub-section...

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...

10; or (g)   from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...

(1) of section 115WB are included in any other clause of sub-section (2) of the...(M) to (P)of sub-section (2) of...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

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...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...

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

—For the purposes of this section,— Item number Spacer Provision text (a)   25[**...established under section 3 or section...

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...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...(7) of that section being reckoned from the end of the previous...

Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021..., the tax shall be deducted at higher of the two rates provided in this...

Prior to its omission, section 206CCA, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-...be collected at higher of the two rates provided 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...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...

80G or section 80GGA or section 80GGC or section 80HH or section 80HHA or...