Bare Act Search Results

Income Tax Act, 1961 Section 271

Title: Failure to Furnish Returns, Comply with Notices, Concealment of Income, Etc.

State: Central

Year: 1961

section 142, or (c) has concealed the particulars of his income or furnished inaccurate particulars of such 4[income, or], 5[(d) has … registered under this Act, and that any partner has thereby returned his income below its real amount, he may direct that

Income Tax Act, 1961 Chapter XXI

Title: Penalties Imposable

State: Central

Year: 1961

person who is required to furnish a return of his income, as required under sub-section (1) of section 139 or by the … registered under this Act, and that any partner has thereby returned his income below its real amount, he may direct that

Finance Act, 1987 Chapter III

Title: Direct Taxes

State: Central

Year: 1987

the case of an assessee being a company, the total income, as computed under this Act in respect of any previous year … shall be calculated on the aggregate of the total income returned and the disclosed in the application as if such aggregate

Finance (No.2) Act, 2009 Complete Act

State: Central

Year: 2009

income-tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph … of October, 2009, any variation in the income or loss returned which is prejudicial to the interest of such assessee. (2)

Finance (No. 2) Act 2009 Chapter III

Title: Direct Taxes

State: Central

Year: 2009

- Amendment of section 2 In section 2 of the Income-tax Act,-- (a) in clause (15), after the words "medical relief,", … of October, 2009, any variation in the income or loss returned which is prejudicial to the interest of such assessee. (2)

Finance Act, 1987 Section 60

Title: Amendment of Section 245c

State: Central

Year: 1987

tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 … shall be calculated on the aggregate of the total income returned and the disclosed in the application as if such aggregate

Finance (No. 2) Act 2009 Section 74

Title: Amendment of Section 271

State: Central

Year: 2009

In section 271 of the Income-tax Act, in sub-section (1), for Explanation 5A, the following Explanation … ended before the date of search and,-- (a) where the return of income for such previous year has been furnished before

Agricultural Income-tax Act, 1957 Chapter 4

Title: Return of Income, Assessment, Etc.

State: Karnataka

Year: 1957

that in the case of a person whose total agricultural income as determined by the3 [Assistant Commissioner of Agricultural Income-tax] is less … of four months from the end of the previousyear] a return in the prescribed form and verified in the prescribed manner,

Finance Act, 1997 Complete Act

State: Central

Year: 1997

tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph … the aforesaid sum as declared by the assessee in his return of income shall be deemed to be the profits and

Finance Act 1997 Chapter III

Title: Direct Taxes

State: Central

Year: 1997

person who is required to furnish a return of his income as required by the proviso to sub-section (1) of section 139 … the aforesaid sum as declared by the assessee in his return of income shall be deemed to be the profits and