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against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...

(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (ba) "royalty..." shall have the same meaning as in Explanation 2 to clause...

the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...

royalty, there shall, in accordance with and subject to the provisions of this section...to it in clause (b) of sub-section (1) of...

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

to in section 35A; or (iv) the amount of expenditure of a capital nature referred...to in clause (ix) of sub-section (1) of...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

to a specified person, in addition to the provisions of this section, the tax shall...be collected at higher of the two rates provided in this...

(4A) of section 139; or (iv) being an employer, who is required to furnish a return...(1) or sub-section (2), may apply to the Assessing Officer...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...

(2) of section 288 before the specified date referred to in section 44AB and the...—In this section,— (a) "Coffee Board"...

102120000000087332 2025-11-01 276DD Failure to comply with the provisions of section...269SS [] Failure to comply with the provisions of section...

1.0 102120000000087333 2025-11-01 276E Failure to comply with the provisions of section...269T [] Failure to comply with the provisions of section...

Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...

there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction under...

found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...

income in respect of— (a) units of a Mutual Fund specified under clause (23D) of section...—For the purposes of this section,— (a)...

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...

other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...

a) income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...

this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...

, the tax shall be deducted at higher of the two rates provided in this section and...in section 206AA. (3) For the purposes of this...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...(1) of section 269D, any improvements have been made to the...

April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...

CMS 1.0 102120000000086680 2025-10-31 80AA Computation of deduction under section...80M [] Computation of deduction under section 80M Computation...

business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...

which the transfer took place. (1A) Notwithstanding anything contained in sub-section...of— (i) section 48; and (ii) proviso to clause (42A) of...

the acquisition of any immovable property made by the competent authority under section...a) by the transferor or the transferee or any other person referred to in...

to this section; and (d) in clause (c) of sub-section (1) of section 13, at the...to this...

to it in clause (22) of section 2 but shall not include sub-clause (e) thereof;...10; or (iii) a trust or institution registered under section 12A...

Other modes of recovery. 226. (1) Where no certificate has been drawn up under section.... (1A) Where a certificate has been drawn up under section...

(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...

Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...

house by the assessee,— (a) the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b) the deduction under clause (b) of...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...failure to comply with the provisions of this section takes...

day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) of...

Hindu undivided family (other than those referred to in the second proviso to section...—For the purposes of this section, "rent" means any...

be, assigned to income-tax authorities by or under this Act as referred to in section...124; or (c) exercise of power to transfer cases under...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...

45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

Assessment [] Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— (a) "an...