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Principal Commissioner or Commissioner has, for the purposes of this Act, under section

)   such electoral trust distributes to any political party, registered under section

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

does not pay tax on distributed profits in accordance with the provisions of section

Chapter VI-A and nothing contained in the provisions of the second proviso to section

Where, by reason of the provisions contained in this Chapter or in clause (i) of section

against income from any other head of income in accordance with the provisions of section

of being heard : Provided further that no amendment shall be made under this section

corresponding law for the time being in force, no immovable property referred to in section

following assessment year and so on. (2) No loss shall be carried forward under this section

obtained (but for the provisions of this Chapter). (2) For the purposes of sub-section

capital fund or a venture capital company as referred to in clause (23FB) of section

1956); (iv)   any security of the Central Government as defined in clause (2) of section

company does not pay tax on distributed income in accordance with the provisions of section

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

Provision text (c)   "appropriate authority" means an authority constituted under section...taken or retained in part performance of a contract of the nature referred to in...

transfer with such object as is referred to in clause (a) or clause (b) of sub-section

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

being a transferee, responsible for paying (other than the person referred to in section...to a person required to deduct tax in accordance with the provisions of this...

contained in Chapter VIA or in section 10A or section 10AA or section 10B or section..., or under...

Hindu undivided family (other than those referred to in the second proviso to section...to a person required to deduct tax in accordance with the provisions of this...

(13) of section 80-IA, the undertaking being the Developer shall be entitled to...(5) and sub-sections (7) to (12) of...

derived by an undertaking or an enterprise from any business referred to in sub-section...providing telecommunication services, specified in clause (ii) of...

—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...

furniture or fittings: 88[Providedthat no deduction shall be made under this section...: Provided also that no deduction shall be made under this...

—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...the undertaking. (5) The provisions contained in...

applies, there shall, in accordance with and subject to the provisions of this section...that in the case of an assessee, being a company, the provisions of this...

business, there shall, in accordance with and subject to the provisions of this section...(5) and sub-sections (7) to (11) of...

Notwithstanding anything contained in section 194-IA, any person responsible for...consideration, not being consideration in kind, under the agreement referred to in...

(2) of section 288, before the specified date referred to in section 44AB, certifying...(5) and sub-sections (7) to (12)...

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive

may be after the order for acquisition of any immovable property made under sub-section...(6) of section 269F becomes final, the competent...

and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes of...

2, this sub-section shall have effect as if for the words "fifteen per cent", the..., any amount by way of dividends referred to in sub-section (1)...

(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section...." has the same meaning as in...

of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...

there shall be allowed, in accordance with and subject to the provisions of this section...deduction has been correctly claimed in accordance with the provisions of this...

from the date of appointment of the Customs Authority for Advance Rulings under section...of the Customs Authority for Advance Rulings referred to in the proviso to...

Spacer Provision text (i)   its profits from core activities referred to in sub-section...(2); (ii)   its profits from incidental activities referred to in...

called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) sections...120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) ...

assessment year by furnishing his return of income for that assessment year under section

102120000000091590 2025-11-01 285 Submission of statement by a non-resident having liaison office Content Submission of statement by a non-resident having liaison office Submission of statement by...

102120000000091583 2025-11-01 281A Effect of failure to furnish information in respect of properties held benami Content Effect of failure to furnish information in respect of properties held...

102120000000091587 2025-11-01 282B Allotment of Document Identification Number Content Allotment of Document Identification Number Allotment of Document Identification Number. 282B. [Omitted by the...

102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain grounds Content Return of income, etc , not to be invalid on certain grounds Return of income, etc., not to...

102120000000091601 2025-11-01 288B Rounding off amount payable and refund due Content Rounding off amount payable and refund due Rounding off amount payable and refund due. 288B. Any amount...

102120000000091600 2025-11-01 288A Rounding off of income Content Rounding off of income Rounding off of income. 288A. The amount of total income computed in accordance with the foregoing...

102120000000091605 2025-11-01 292 Cognizance of offences Content Cognizance of offences Cognizance of offences. 292. No court inferior to that of a presidency magistrate or a magistrate of the...

102120000000091602 2025-11-01 289 Receipt to be given Content Receipt to be given Receipt to be given. 289. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...

102120000000091614 2025-11-01 293C Power to withdraw approval Content Power to withdraw approval Power to withdraw approval. 293C. Where the Central Government or the Board or an income-tax...

102120000000091613 2025-11-01 293B Power of Central Government or Board to condone delays in obtaining approval Content Power of Central Government or Board to condone delays in obtaining approval...

102120000000091616 2025-11-01 294 Act to have effect pending legislative provision for charge of tax Content Act to have effect pending legislative provision for charge of tax Act to have effect...

102120000000091603 2025-11-01 290 Indemnity Content Indemnity Indemnity. 290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another...

102120000000091611 2025-11-01 293 Bar of suits in civil courts Content Bar of suits in civil courts Bar of suits in civil courts. 293. No suit shall be brought in any civil court to set aside or...

102120000000091378 2025-11-01 238 Person entitled to claim refund in certain special cases Content Person entitled to claim refund in certain special cases Person entitled to claim refund in...

102120000000091377 2025-11-01 237 Refunds Content Refunds CHAPTER XIX REFUNDS Refunds . 237 . If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...

102120000000091382 2025-11-01 241 Power to withhold refund in certain cases Content Power to withhold refund in certain cases Power to withhold refund in certain cases. 241. [Omitted by the Finance...

102120000000091384 2025-11-01 242 Correctness of assessment not to be questioned Content Correctness of assessment not to be questioned Correctness of assessment not to be questioned. 242. In a...

102120000000091381 2025-11-01 240 Refund on appeal, etc Content Refund on appeal, etc Refund on appeal, etc. 240. Where, as a result of any order passed in appeal or other proceeding under this...