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114. (1) Any loss, computed in respect of a specified business, referred to in section...computed in respect of a specified business cannot be wholly set off under...

income-tax authority as may be prescribed. (2) The statement referred in sub-section...by him in such production or specified activity. (3) For the purposes of this...

in that year to the account of an employee under a pension scheme mentioned in section...dividend declared by a company or distributed or paid by it within the meaning of...

any contribution to the account of an assessee in the Fund referred to in sub-section...income of the whole of the amount so contributed. (3) For the purposes of this...

religious purposes by such registered non-profit organisation as referred in section...such tax year; and (e)   gains of any commercial activity permissible under...

any, remaining payable under this Act by such person. (2) Any action under sub-section...proposed to be taken. (3) Where,— (a)   a part of the refund is set off under...

In sections 213 to 218,— (a)   “foreign exchange asset” means any specified asset...(18 of 2013); or (iv)   any security of the Central Government as defined in...

mail or electronic mail message) to which the communication referred to in sub-section...delivered or transmitted to the person therein named. (3) For the purposes of this...

tax year, to the account of an employee under a pension scheme referred to in section...Fund account of an individual enrolled in the Agnipath Scheme referred to in...

therein. (2) Wherever the conditions referred to in the Schedules referred in sub-section...Central Government may make rules or issue notifications for the purposes of...

in that year, but when such person is “not ordinarily resident” in India under section...arising outside India shall not be deemed to be received in India under this...

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

the manner as may be prescribed, and accordingly tax shall be deducted under section...circumstances under which, an application may be made for grant of a certificate...

requisition” means requisition of books of account, other documents or any assets under section...248; (c)   “search” means a search initiated under...

length price of such benefit, service or facility. (4) The provisions of this section...shall not apply if the determination under sub-section (1)...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

For the purposes of sections 20 to 24, the “owner” in relation to a property or any...or part thereof in part performance of a contract of the nature referred to in...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section...assessee or person with regard to the amount to be so retained as referred to in...

assessment; (b)   where such appeal is against an order of assessment made under section...assessment for which the proceeding before the Settlement Commission abates under...

arrangement declared to be an impermissible avoidance arrangement as referred to in sub-section...through any arrangement by disregarding any corporate structure. (3) In...

proceed to recover the amount specified in a certificate drawn up by him under section...Recovery Officer may forward to the Board a certificate drawn up by him under...

Central Government that any person to whom immunity has been tendered under this section...have been withdrawn. (4) The person whose immunity has been withdrawn under...

imposition of any tax, duty or cess, or dealings in foreign exchange as defined in section...in question in any court of law. (3) Irrespective of anything contained in...

of the court, also be liable to fine. (3) The punishment referred to in this section...imposable under any other provision of this Act. (4) For the purposes of this...

claim for refund under this Chapter shall be made by furnishing return as per section

The specified authority for the purposes of sections 280 and 281 shall be the Additional

The reason to believe or reason to suspect, as referred to in section 247 or 248,

Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section

that such donation is invested or deposited in any of the modes permitted under section

for which an application has been made by an applicant, being a resident, under section

in an arrangement; (8)   “relative” shall have the meaning assigned to it in section...or any other tax year; (12)   “tax treaty” means an agreement referred to in...

delivered on an appeal made to High Court in respect of an order passed under section

audited for any tax year or years or furnish the audit report as required under section

return of total income which is required to be furnished by notice given under section

If as a result of an appeal under section 356 or 357 or 362, any change is made in

share shall be included in their total income. (2) The relief available under section

be necessary for a non-resident Indian to furnish a return of his income under section

in the possession of an income-tax authority, as may be prescribed. (2) In sub-section

income-tax under the head “Income from house property”. (2) The provisions of sub-section

non-profit organisation (other than a registered non-profit organisation mentioned in section

a Deputy Director or an Assistant Director. (2) The order referred to in sub-section

Irrespective of anything contained in the provisions of section 441 or 442 or 446

Irrespective of any other provision of this Act, the amount deemed as income in sub-section

or interest therein from being taken in execution of a certificate drawn under section

fails to— (a)   keep and maintain the books of account and other documents as per section

Irrespective of anything contained in sections 26 to 54 (except 50 and 53), in the

than by way of cash, during a tax year to a political party registered under section

proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section

sufficient cause from presenting the appeal within the period specified in sub-section

make any claim in that behalf. (2) Where, by the order as referred to in sub-section

anything to the contrary contained in any other provision of this Act other than sections

  the corpus donation received by the registered non-profit organisation under section

which would be chargeable to tax for such tax year. (3) The provisions of sub-section

time; or (c)   served upon him in an improper manner. (2) The provisions of sub-section

a finding of total partition has been recorded by the Assessing Officer under section

two Judges. 366. (1) When an appeal has been filed before the High Court under section

manner and in such tax year, as may be prescribed. (2) For the purposes of this section

  lacks commercial substance or is deemed to lack commercial substance under section

Central Government may make rules or issue notifications for the purposes of this section

found to be owned by, or belonging to, the assessee. (2) For the purposes of this section