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particular event or purpose. 318. (1) Irrespective of anything contained in the section...dissolution shall be chargeable to tax in that tax year. (2) For the purpose of...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...person appointed as a Public Prosecutor or a Special Public Prosecutor under this...

following sums shall be allowed as deduction in computing income chargeable under section...this behalf by— (i)   the General Insurance Corporation of India formed under...

102120000000098035 2025-11-25 65 Interpretation for purposes of section 64 Content...Interpretation for purposes of section 64....Interpretation...

Where, in pursuance of the orders, instructions or directions issued under sub-section...authority pursuant to the orders or instructions or directions issued under...

received by, or accrued to, the business trust. (2) Subject to the provisions of sections...shall be charged to tax as income of the tax year. (4) The provisions of...

or through a non-resident broker shall not be deemed to be an agent under this section...Officer as to his liability to be treated as such. (4) For the purposes of this...

) The person responsible for paying to a non-resident any sum as mentioned in section...made by the Assessing Officer as per clause (b), the tax shall be deducted under...

Recovery Officer by whom recovery is to be effected. 414. (1) For the purposes of section...of Commissioner who is authorised in this behalf by the Board in pursuance of...

in case of depreciable assets. 74. (1) Irrespective of anything contained in section...under the Income-tax Act, 1961 (43 of 1961) or under this Act, the provisions of...

Determination of annual value. 21. (1) For the purposes of section 20, the annual...receivable by the owner in respect thereof is less than the sum referred to in...

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax...as per the provisions of section 195.

behalf; or (v)   is referred to in clause (a)(v),   and makes an application under section...application” means an application made to the Board for Advance Rulings under...

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

association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...

No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...

The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be

amount of arrears due from the assessee (such statement being herein and in sections...properties of the assessee. (2) The Tax Recovery Officer may take action under...

For the purposes of this section and sections 161, 162, 163, 165, 171 and 172, unless...date one month before the due date for furnishing the...

business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...

Chapter, no loss which has not been determined in pursuance of a return filed under section...263(1), shall be carried forward and set off under...

any information or produces any document in contravention of the provisions of section...shall also be liable to fine. (2) No prosecution shall be instituted under this...

shall furnish the return of income for that tax year as per the provisions of section...263(1)(a)(iii) and (2), within the time limit allowed under...

If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the said...

this Act, the total undisclosed income of the block period, determined under section...shall be chargeable to tax at the rate of 60%. (2) The tax chargeable under...

Income from house property”, “Capital gains” or “Income from other sources”, or in section...390(5) and (6), or in sections 26 to 54, the profits...

the accounts and documents as are referred to in the notice served on him under section...such notice, or wilfully fails to comply with a direction issued to him under...

of this Act, where a person is required to intimate his Aadhaar number under section...prescribed, not exceeding ₹ 1000, at the time of making intimation under the said...

provisions of this Act, where, a person required to furnish a return of income under section...263 fails to do so within such time as may be prescribed in...

charged on such income at the maximum marginal rate. (2) For the purposes of this section..., “oral trust” shall have the meaning assigned to it in...

allowed a credit against the tax payable under this Act,   except tax paid under section...392(2)(a) and tax deducted as per section 393(3) (Table:...

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

For the purposes of sections 96 and 97, and this section,— (a)   “transfer” includes

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...

in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...

the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...

Irrespective of anything contained in section 304(1) or (5), where the person entitled...to the income referred to in section 9(2) is a...

in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...

by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...

or realised. (2) The amount deemed to be income from house property under sub-section...equal to 30% of the arrears of rent or the unrealised rent referred to in...

, its value substantially from the assets located in India, as referred to in section...purposes of determination of any income accruing or arising in India under the said...

instructions and directions. (2) No orders, instructions or directions under sub-section...from time to time (whether by way of relaxation of any of the provisions of...

of 1949) applies and includes any bank or banking institution referred to in section...rural development bank” shall have the meanings respectively assigned to them in...

bank account; or (iv)   any other electronic mode, as may be prescribed. (2) Sub-section...savings bank or co-operative bank; (b)   transactions of the nature referred to...

group of cases, as specified in the notification. (2) For the purposes of this section...Special Court shall also try an offence, other than an offence referred to in...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

which the amount was borrowed or repaid. (2) Where the amount borrowed under sub-section...shall not be liable to be assessed again in respect of such amount under that...

other relevant circumstances, it is necessary so to do. (2) The provisions of section...with necessary modifications, apply in relation to such reference made under...

transferor and shall be included in his total income. (2) The provisions of sub-section...in cases referred to in clause (a). (3) Irrespective of the provisions of...

case may be, wholly and exclusively in connection with such transfer. (2) This section...shall not apply to an asset referred to in section 67(6).

to be proceeded against and punished accordingly. (2) Nothing contained in sub-section...the commission of such offence. (3) Irrespective of anything contained in...

at least one month before the due date for filing the return of income under section...amount of dividend distributed by the domestic company, has been allowed under...

No directions which are prejudicial to the assessee shall be issued under sub-section...giving an opportunity of being heard to the assessee. (3) For the purposes of this...

not charged to income-tax for any earlier tax year. (2) For the purposes of sub-section...a firm from the firm shall not be regarded as salary for the purposes of this...

subject to the provisions of this Act. (2) The charge of income-tax under sub-section...year, it shall be charged accordingly. (5) For the income chargeable under this...

under this Act; (b)   rules of procedure framed by the Appellate Tribunal under section...364; or (c)   every notification issued under sections...

property” cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...