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produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

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

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...

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

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

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

Spacer Provision text (a)   units of a Mutual Fund specified under clause (23D) of section..." means the Administrator as referred to in clause (a) of...

" means an accountant referred to in the Explanation below sub-section (2) of section...registered with the Securities and Exchange Board of India...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

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...

include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...

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

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

immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

no regard shall be given to the provisions contained in the second proviso to section...(2) of section 288 before the specified date referred to in...

Following sub-section (3B) shall be inserted after sub-section (3A) of section 92CA...Following...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

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

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

Central Government, the tax collected by him as required under the provisions of section...before the time prescribed for filing the statement under the proviso to...

shall have the same meaning as in clause (c) of sub-section (6) of section 43.  ...Government under sub-section (7) of...

80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA or...

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...

be, assigned to income-tax authorities by or under this Act as referred to in section...or (b)   vesting the jurisdiction with the Assessing Officer as referred to in...

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

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...

Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...

23] or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

153 or section 153B or section 144C,— Item number Spacer Provision text (a)   the...furnished; (b)   the period of limitation as provided in...

102120000000091195 2025-11-01 149 Time limit for notices under sections 148 and 148A...Content Time limit for notices under sections 148 and 148A...

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

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...

Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

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

(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...

is to say,— Item number Spacer Provision text (a)   where the appeal is under section...(1) of section 270AA, the period beginning from the date on...

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

Spacer Provision text (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...

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

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii)   any interest chargeable under...

any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided that no deduction shall be made under this...

For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c)   in an...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

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

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a)   the permanent account number allotted to him under...

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...