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CMS 1.0 102520000000148556 2025-11-01 137 Application of this Part [] Application of this Part Application of this Part. 137. (1) This Part shall apply in the first instance to the whole of the...

CMS 1.0 102520000000148565 2025-11-01 148 Definitions [] Definitions Definitions. 148. In this Part, unless the context otherwise requires,— (a) "pensioner" means a retired Government servant...

CMS 1.0 102520000000139601 2025-10-31 18 to 21 [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B.—Interest on Securities 18 to 21. [Omitted...

Assessment order under section 270(10) or section 271....166 read with section 377....or an order under...

a notice under section 268(1) after the due date....to a notice under section 268(1)....Date of completion of the assessment under...

424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a)   interest payable under section...

439 and initiation of proceedings under section 478 or section 479, if— (a)   the...proceedings under section 478 or 479....

any tax is payable on the basis of any return required to be furnished under section...157; (d)   any relief of tax or deduction of tax claimed under...