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year, in the form and manner as may be prescribed. (3) For the purposes of sub-section...(2), shall furnish the report referred to in the said...

254 or section 263 or section 264, setting aside or cancelling an assessment shall...(1) of section 153A in case of a...

139, or in response to a notice under sub-section (1) of section 142, such return...89, any relief allowable under an agreement under...

(1) of section 115WD or by notice given under sub-section (2) of the said section...(1) of...

section and section 148A, the information with the Assessing Officer which suggests...133A, other than under sub-section...

any order of assessment under sub-section (3) of section 143 or section 144, where...147; (c)   an order being an...

, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...

(1) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) or an updated...

(1) of section 143; (b)   the income assessed is greater than the maximum amount...determined in the return processed under clause (a) of...

(2) of section 115WD or under sub-section (2) of section 115WE or under sub-section...(1) of...

(1) of section 143; (c)   amend any intimation under sub-section (1) of section...200A; (d)   amend any intimation under...

shall, until an order is passed under sub-section (4) of section 245D, have, subject...to the provisions of sub-section...

246 to 248 or under section 264, claim that the proceedings under section 147 shall...132 or requisition is made under...

139, section 147, section 148, section 149, section 151 and section 153,...

153 or section 153B, pass the assessment order under sub-section (3) within one...(1) of section 158BA or other person...

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...

270A or clause (iii) of sub-section (1) of section 271; or (iii)   [***] if he is...270A or clause (c) of sub-section (1)...

of the deductions under 1a[section 87A or section 88E] shall not, in any case, exceed...Sub. for "section 87A or...

(1) of section 285BA, who is required to furnish a statement under that section,...prescribed under sub-section (7) of the...

115WD or section 139 or in whose case the time allowed under sub-section (1) of...defined in clause (b) of sub-section (1)...

(1) of section 153A or clause (b) of sub-section (1) of section 153B in case of...(1) of section...

278 for an offence under this Act, the provisions of sub-section (4A) of section...(1) of section 132A are delivered to...

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...

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee...in respect of the undisclosed income referred to in...

(2) of section 115-O; (ii)   the proviso to section 194B; (iii)   the first proviso...to sub-section (1) of...

, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...

(1) of section 143 or sub-section (1) of section 200A or sub-section (1) of...

Provision text (i)   it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...

(1) or sub-section (4) or sub-section (8A) of section 139, or in response to a notice...under...

192A or section 193 or section 194A or section 194D or section 194DA or...

(2) of section 145; (ii)   the valuation of purchase and sale of goods or services...(2) of section 145 after taking into account the extant...

If any person convicted of an offence under section 276B or section 276BB or sub-section...(1) of...

92CA; or (iii)   an order cancelling the order under section 92CA and directing...a fresh order under the said section....—For the purposes of this...

(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...

102120000000091548 2025-11-01 276AB Failure to comply with the provisions of sections...or deliver possession of the property under sub-section (2)...

sub-section (1) of section 143 and where a regular assessment is made, the tax on...115JAA or section...

of fringe benefits under section 115WD; or (v)   being a resident, other than an...(1) or sub-section (2), may apply to the Assessing Officer for...

1) of section 142 or sub-section (2) of section 115WE or sub-section (2) of...

147 or section 154 or section 155 or section 250 or section 254 or...

147 or section 154 or section 155 or section 250 or section 254 or...

(4) of section 132, admits the undisclosed income and specifies the manner in which...(1) of section 271 shall be imposed upon the assessee in...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

281B is pending immediately before an application is made under section 245C, an...order under this sub-section shall continue such provisional...

154, or section 155, or section 250, or section 254, or section 260, or...

154 or section 155 or section 250 or section 254 or section 260 or...

estimate in lieu of such statement referred to in sub-section (2) of that section...(4) of section 209A or any such person...

the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...

of the twenty-first proviso to clause (23C) of section 10, or clause (c) of sub-section...(1) of section 13, as the case...

proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...

197, or deeming a person to be an assessee in default under sub-section (1) of section...of tax under sub-section (9) of...

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...

shall not apply in a case where the provisions of section 42 or section 44D or section...44DA or...

211, the appropriate percentage, specified in that section, of the advance tax on...who pays any instalment or instalments of advance tax under...

and affix his signature on such return. (3) For the purposes of this section,— Item...(2) of section 288 or an employee of the "specified class or...

Commissioner in respect of each assessment year referred to in clause (b) of sub-section...(1) of section 153A or the assessment year referred to...

(4) of section 245D provides for the imposition of a penalty on the person who made...the application under section 245C for settlement, on the...

(3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be...(3) of...

(2), (3), (4), (5) and (6) of section 16A, clause (i) of sub-section (1) and sub-sections...(6) and (7) of...

writing, allow or reject the application: Provided that no application under sub-section...the applicant. (3) The Assessing Officer may, before passing an order under...

(1) of section 115AD, not being income by way of interest referred to in section...(1) of section 90 or...