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income chargeable to tax has escaped assessment for any tax year (herein and in sections...relevant tax year), the Assessing Officer may, subject to the provisions of...

the commission of such offence. (3) Irrespective of anything contained in sub-sections...such company shall be punished with fine and every person referred to in...

or other modification of income-tax for any class of persons specified in sub-section...year beginning on or after 1st April, 1992. (2) The persons referred to in...

building or both, is less than the stamp duty value, then, for the purposes of section...the date of the agreement in “specified banking or online mode” as defined in...

other sum in respect of which a notice of demand has been issued earlier under section...is reduced as a result of an order of the Adjudicating Authority as defined in...

provisions. 285. (1) In an assessment, reassessment or recomputation made under section...356 or 357 or 378. (3) Where a claim has been made by an assessee under...

508(1), fails to furnish such statement within the time prescribed under sub-section...(2) thereof, the income-tax authority prescribed under the said...

year after the date of succession. (2) Irrespective of anything contained in sub-section...as may be, apply accordingly. (3) Irrespective of anything contained in...

of the Central Government, as required under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table:...

his own accord. 406. (1) Every person, who is liable to pay advance tax under section..., pay advance tax on the specified sum, calculated in the manner laid down in...

computed in respect of a speculation business cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

form and manner, as may be prescribed, on or before the due date specified in section...(1) shall be invested or deposited in any of the modes permitted under...

102120000000098421 2025-11-25 451 Penalty for failure to comply with provisions of section...186 Content Penalty for failure to comply with provisions of...

2) If the shareholder receives any consideration of the nature referred to in section...of such consideration shall be deemed to be nil. (3) For the purposes of this...

102120000000098417 2025-11-25 447 Penalty for failure to furnish report under section...172 Content Penalty for failure to furnish report under...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

102120000000098436 2025-11-25 466 Penalty for failure to comply with the provisions of section...254 Content Penalty for failure to comply with the provisions of...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...

, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...

less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...

computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...

102120000000098420 2025-11-25 450 Penalty for failure to comply with provisions of section...185 Content Penalty for failure to comply with provisions of...

102120000000098422 2025-11-25 452 Penalty for failure to comply with provisions of section...187 Content Penalty for failure to comply with provisions of...

102120000000098443 2025-11-25 473 Contravention of order made under section 247 Content...Contravention of order made under section 247....CHAPTER...

exercised in the prescribed manner, on or before the due date specified under section...the Patents Act); (d)   “horse race” shall have the meaning assigned to it in...

or in connection with an agreement to live apart, subject to the provisions of section...where such minor child is suffering from disability of the nature specified in...

for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...

shall be deemed to be the full value of consideration. (2) The provisions of sub-section...(1). (4) The provisions of sub-section (3) shall apply...

102120000000098444 2025-11-25 474 Failure to comply with section 247(1)(ii) Content...Failure to comply with section 247(1)(ii) Failure to comply...

for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...after the expiry of the period of one hundred and twenty days referred to in...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

102120000000098120 2025-11-25 150 Interpretation for purposes of section 149....Content Interpretation for purposes of section...

any asset, may attend through a registered valuer. (2) The provisions of sub-section...246. (3) For the purposes of this section, the expression...

forward and set off against their respective incomes. (3) The provisions of this section...forward of loss and allowance for depreciation. (7) For the purposes of this...

research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...

of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

assessee in default, if such person— (a)   does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...proceeding under this Act in respect of any such firm as referred to in that...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...Act in respect of any such association of persons as is referred to in that...

Amounts not deductible. 94. (1) Irrespective of anything contained in section 93,...unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking, if not paid or credited to the person referred to in...

Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...

tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b)   has not made an option in respect of the tonnage tax scheme as per...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...

who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a)   fails to do so within the time prescribed in the said...

  it carries out any commercial activity in contravention of the provisions of section...been disputed, or has attained finality; or (g)   the application referred to in...

any game [other than a game the winnings from which are taxable as specified in section...any game, other than a game the winnings from which are taxable as specified in...

of business reorganisation of co-operative banks. 64. (1) The deduction under section...bank has taken place during the tax year, be allowed as per provisions of this...

307. (1) The income or any part thereof, in respect of the person mentioned in sections...indeterminate or unknown. (2) The income or any part thereof as referred to in...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...source in India,   shall be deemed to accrue or arise in India; (b) in this...

way of dividends in respect of Global Depository Receipts referred to in sub-section...any other provision of this Act; (b)   includes any income referred to in...

aggregate of the tonnage income of each qualifying ship computed as per sub-sections...(2) and (3). (2) For the purposes of sub-section (1), the...

the tax year for which he is so assessable, to the effect that provisions of sections...the investment income derived from any foreign exchange asset referred to in...

transfer property to avoid tax. 319. (1) Irrespective of anything contained in section...shall be chargeable to tax in the current tax year. (2) For the purpose of...