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Jan 6, 26, 1:01 PM
If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277A Year: 2025 -
Jan 6, 26, 12:48 PM
(1) of section 139.]...(1) of section 72 or sub-section (1) or sub-section (3) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10AA Year: 2025 -
Jan 6, 26, 12:54 PM
(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 127 Year: 2025 -
Jan 6, 26, 12:59 PM
be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BA Year: 2025 -
Jan 6, 26, 1:01 PM
Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 274 Year: 2025 -
Jan 6, 26, 12:54 PM
(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 120 Year: 2025 -
Jan 6, 26, 12:48 PM
deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10BA Year: 2025 -
Jan 6, 26, 12:59 PM
Officer finds that any assessee has— Item number Spacer Provision text (a) under section...209A or section 212 under-estimated the advance tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 216 Year: 2025
