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India in a tax year of a person shall be determined as per the provisions of this section...or more in the four years preceding such tax year. (3) The provisions of...

International Financial Services Centre which has availed of deduction under section...(4) On receipt of an application for option for tonnage tax scheme under...

purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a)   the unutilised amount shall be charged under...

Act, but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (B)   Chapter VIII-C, other than the provisions of...

(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...

other provision of this Act, the assessment, reassessment or recomputation under section...271 or 279, as the case may be, with respect to the cases referred to in...

to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...

to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

the following deductions:— (a)   30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...

26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...

by way of interest or dividends in respect of— (i)   bonds referred to in sub-section...No. 1); or (ii)   Global Depository Receipts referred to in...

256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...

the purposes of Part D of this Chapter,— (1)   “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...

valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...

applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) 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...

the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...

Assessment of persons leaving India. 317. (1) Irrespective of anything contained in section...of anything contained in section 268(1) or 280, where...

, during any proceeding under this Act, require any person referred to in sub-section...(1)(b) shall furnish the information and document referred to in...

392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the..., shall affect the charge of tax on such income under section...

thinks fit. (2) The Appellate Tribunal may amend any order passed by it under sub-section...the assessee or the Assessing Officer. (3) An amendment, as referred to in...

respect of such book, there shall, as per and subject to the provisions of this section...(2). (2) The deduction under this section shall be equal...

(1) did not apply; and (c)   the provisions of section 287 shall, so far as may...be, apply thereto and the period of four years specified in...

Irrespective of anything in the other provisions of this Act, the provisions of this section...a return of the full amount paid or payable to the person as mentioned in...

from the year in which such company is incorporated. (4) The provisions of sub-section...(18 of 2013) and new directors were appointed by the Central Government under...

35(b)(i) and section 36(4), (5), (6), and (7) shall apply in respect of such sum...invested or deposited back during the tax year, in the modes permitted under...

26(2)(b) or (c) or (d) or section 38 or 95; (B)   section 26(2)(e) or (g); (j)  ...to in section 92(2)(m); (v)   any...

computed as per the income computation and disclosure standards notified under section...276(2). (2) For the purposes of sub-section (1), the...

(1), or fails to set aside the amount as required by sub-section (3), or parts with...(5), if the amount of any tax payable by the company is notified under...

possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

(2), shall furnish the report referred to in the said sub-section, in respect of...is not obligated to file the report of the nature referred to in the said...

102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...

other provisions of this Act, where any refund is granted to the assessee under section...  no refund is due on regular assessment; or (b)   the amount refunded under...

be allowed during the tax year in which such business is commenced. (3) This section...(1) shall be allowed to the assessee under any other section...

advance tax. 405. (1) The amount of advance tax payable by an assessee under section...Officer under section 407, in the Financial year shall,...

the conditions specified in the scheme or in the notification issued under sub-section...exemption or relief has been claimed and granted as per the provisions of...

either allow or reject the application by an order. (3) For the purposes of sub-section...380(b)(iii) or in the case of an applicant falling under...

(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...

270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...

263. (2) For the purpose of this section,— (a)   “tax return preparer” means any...individual, not being a person referred to in section...

a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...

of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...

1860), or under any law in force in India; or (c)   a company registered under section...8 of the Companies Act, 2013 (18 of 2013) or the companies registered under...

case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...

ship or a hotel with another company; or (b)   a banking company referred to in section...(1)(d),— (a)   “control” shall have the same meaning as assigned to it in...

capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...

not apply— (i)   to a person who is required to deduct tax under provisions of section...Nos. 2(i), 3(i) and 6(ii)]; (ii)   to a person referred to in...

131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...

, or any other specialist, as may be prescribed. (3) The deduction under this section...by an employer, for the medical treatment of the person as referred to in...

tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...

additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...

date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...

247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....

reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...

247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...

prescribed income-tax authority considers that the statement furnished under sub-section...(1), or in pursuance of a notice issued under...

rate in any of the cases specified in column B(i) and (ii) of the Table in sub-section...(4). (2) The accreted income referred to in sub-section...

the purpose of purchase of an electric vehicle, as per the provisions of this section.... (2) The deduction under sub-section (1) shall be subject...

241; (b)   vesting the jurisdiction with the Assessing Officer under section 242...; or (c)   exercise of power to transfer cases under section...