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of the following liabilities may be recovered out of the assets seized under section...247 or requisitioned under section 248 in the following...

a company), who is resident in India, incurs any expenditure specified in sub-section...(1) in respect of aggregate of expenditure referred to in...

said agreement, he shall, irrespective of anything to the contrary contained in section...month in which the agreement was entered into. (2) Except as provided in this...

347; or (b)   fails to get books of account audited under section 348; or (c)  ...334. (2) Irrespective of the provisions of section 338, any the...

assessed is greater than the income determined in the return processed under section...270(1)(a); (e)   the amount of deemed total income assessed as per...

Act, the Assessing Officer may serve on any person who has made a return under section...263 or in whose case the time allowed under section 263(1)...

research related to the business of the assessee subject to provisions of this section...sub-section (3)(b)(ii)....16 read with...

. (1) Where the return of undisclosed income as required under a notice under section...294(1)(c). (3) The order imposing penalty under this...

508 may direct that a person required to furnish a statement under sub-section (...1) of the said section shall pay penalty of ₹ 50000, if such...

166; or (c)   an order cancelling the order under section 166 and directing a fresh...order under the said section. (2) For the purpose of...

33(8), determined in such manner, as may be prescribed; (b)   section 45(3)(a) or...(b) or (c); (c)   section 46; (d)  ...

any income, which has escaped assessment; or (b)   imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

263 and thereafter notice under section 270(8) shall be issued; (ii)   any return...247 or requisitioned under section 248 shall be dealt with as...

required to deduct or collect any amount under this Act; or (b)   referred to in section...(1), if any person, as referred to in that sub-section...

Rectification of mistake. 287. (1) An income-tax authority referred to in section...270(1); (c)   intimation under section 399. (2) Irrespective of...

less than the cost of the new asset, no capital gains shall be charged under section...(2) shall, subject to sub-section (7), be deemed to be the...

the following deductions:— (a)   for dividends [excluding those referred to in section...92(2)(c), so far as may be, an amount as per section...

Income in respect of securities other than units referred to in section 208....Short-term capital gains referred to in section 196 arising from the...

b)   an order passed by a Principal Commissioner or Commissioner under— (i)   section...332(7) or (8) or (9) or 351(2)(ii) or 354(3); or (ii)  ...

(1) The Competent Authority may, for any order, other than an order to which section...made more than one year previously. (3) An application for revision under this...

a capital asset effected in a tax year shall, save as otherwise provided in sections...which the transfer took place. (2) Irrespective of anything contained in...

undivided family, shall be allowed a deduction of a sum as specified in sub-sections...(2) to (8), payment of which is made by any mode as specified in...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...146; or (ii)   sections specified in...

relevant assessment or other order is not the subject-matter of an appeal under section...356 or 357 or 362 or 365 or 367 or revision under section...

279; or (d)   an order under section 398; or (e)   an order imposing penalty under...Chapter XXI; or (f)   an order under section 287 or 288...

with jurisdiction over any area by virtue of any direction or order issued under section...other person residing within the area. (2) Where a question arises under this...

. (2) In case of assets referred to in sub-section (1) of an undertaking engaged...54, no deduction under this sub-section shall be allowed. (4)...

The value taken into account under section 92(2)(m). 18....Capital asset referred to in section 26(2)(j)....The fair market value for...

Other modes of recovery. 416. (1) Where no certificate has been drawn up under section...Officer may recover the tax by any one or more of the modes provided in this...

eligible business, there shall, as per and subject to the provisions of this section...business for three consecutive tax years. (2) The deduction specified in...

to in clause (b) of that sub-section, “14%” had been substituted. (3) An assessee...referred to in sub-section (1), or any other assessee, being an...

of Chapter XI. (11) If any direction issued under sub-section (6) specifies that...(14) and (15), issue directions under sub-section (6) within six...

102120000000098251 2025-11-25 281 Procedure before issuance of notice under section...280 Content Procedure before issuance of notice under section...

“cost of improvement” and “cost of acquisition”. 90. (1) For the purposes of sections...No. 1), by the previous owner. (2) For the purposes of...

body or association; or (d)   the Registrar or Sub-Registrar appointed under section...the Post Office Act, 2023 (43 of 2023); or (g)   the Collector referred to in...

No. 1) or deductions allowable under section 82 or 83 or 84 or 85 or 86 or 87 or...253, other than sub-section (4) of the said...

No. 6); or (ii)   who has exercised the option under section 200(5) or section 201...deduction under any section (other...

102, 103, 104, 105 or 106. (2) The penalty under sub-section (1) shall be payable...in addition to the tax payable under section 195. (3) No...

,— (a)   “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...

for buildings, machinery, plant or furniture; (e)   the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...

)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...

45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...

262 Content Penalty for failure to comply with the provisions of section 262....Penalty for failure to comply with the provisions of section 262....

to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b)   in a case where any tangible asset [as referred to in...

amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...

allowed on actual payment basis only. 37. (1) The sums payable, as specified in sub-section..., shall be allowed as a deduction while computing the income chargeable under...

deduction from the gross total income, subject to conditions specified in sub-section...10 of 1949), applies (including any bank or banking institution referred to in...

or (6); or (b)   fails to comply with all the terms of a notice issued under section...268(1) or fails to comply with a direction issued under...

in certain cases. 489 . (1) Where during the course of any search made under section...261(g) or on a computer system as defined in section 261(e)...

425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...

allowed a deduction from such income computed in the manner specified in sub-sections...(2) to (7). (2) The deduction under this section shall be...

area to any Special Economic Zone 88. (1) Irrespective of anything contained in section...(1), then,— (a)   the unutilised amount shall be charged under...

Act, may attend through an authorised representative. (2) The provisions of sub-section...is required to attend personally for examination on oath or affirmation under...

Where the following assessee has any income of the nature referred to in sub-section...year, at the option of an assessee, in the case of an entity mentioned in...

(c)   is determined by an advance pricing agreement entered into by him under section...168; (d)   is made as per the safe harbour rules made under...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...(3); and (e)   fulfils all the conditions provided in...

439. (3) Irrespective of anything contained in sub-section (1) or (2), if in a case...falling under section 439, the amount of income in respect of...

No. 3 or 4) is transferred in a tax year and sub-section (2)(b) and (c) does not...33(1) to (10) in respect of expenditure mentioned in sub-section...

(2) The manner of determination of the arm’s length price referred to in sub-section...(1)(a) or the income referred to in sub-section (1)(b) may...

not being an international transaction),— (a)   any transaction referred to in section...122; (b)   any transfer of goods or services referred to in...