Income Tax Act, 2025
Section 5: Ins. by Act 41 of 1975, s. 79 (w.e.f. 11976).
5. Ins. by Act 41 of 1975, s. 79 (w.e.f. 11976).
826
1[2[(e)] the conditions or limitations subject to which any payment of rent made by an assessee
shall be deducted under section 80GG;
3[(ee) the matters specified in Chapter X-A;]
(eea) the cases, the nature and value of assets, the limits and heads of expenditure and the
outgoings, which are required to be prescribed under sub-section (6) of section 139;
(eeb) the time within which any person may apply for the allotment of a permanent account
number, the form and the manner in which such application may be made and the particulars which
such application shall contain and the transactions with respect to which permanent account numbers
shall be quoted on documents relating to such transactions under section 139A;
4[(eeba) the documents, statements, receipts, certificates or audited reports which may not be
furnished along with the return but shall be produced before the Assessing Officer on demand
under section 139C;
(eebb) the class or classes of persons who shall be required to furnish the return of income in
electronic form; the form and the manner of furnishing the said return in electronic form; documents,
statements, receipts, certificates or reports which shall not be furnished with the return in electronic
form and the computer resource or electronic record to which such return may be transmitted
under section 139D;]
(eec) the form of the report of audit and the particulars which such report shall contain under subsection (2A) of section 142;]
3[(eed) remuneration of Chairperson and members of the Approving Panel under sub-section (18)
and procedure and manner for constitution of, functioning and disposal of references by, the
Approving Panel under sub-section (21) of section 144BA;]
(f) the manner in which and the period to which any such income as is referred to in section
180 may be allocated;
5[(fa) the form and manner in which the information relating to payment of any sum may be
furnished under sub-section (6) of section 195;]
(g) the authority to be prescribed for any of the purposes of this Act;
(h) the procedure for giving effect to the terms of any agreement for the granting of relief in
respect of double taxation or for the avoidance of double taxation which may be entered into by the
Central Government under this Act;
6[(ha) the procedure for granting of relief or deduction, as the case may be, of any income-tax
paid in any country or specified territory outside India, under section 90 or section 90A or section 91,
against the income-tax payable under this Act;]
(i) the form and manner in which any application, claim, return or information may be made or
furnished and the fees that may be levied in respect of any application or claim;
the matters specified in Chapter X-A;]
the cases, the nature and value of assets, the limits and heads of expenditure and the
outgoings, which are required to be prescribed under sub-section
of section 139;
the time within which any person may apply for the allotment of a permanent account
number, the form and the manner in which such application may be made and the particulars which
such application shall contain and the transactions with respect to which permanent account numbers
shall be quoted on documents relating to such transactions under section 139A;
4[
the documents, statements, receipts, certificates or audited reports which may not be
furnished along with the return but shall be produced before the Assessing Officer on demand
under section 139C;
the class or classes of persons who shall be required to furnish the return of income in
electronic form; the form and the manner of furnishing the said return in electronic form; documents,
statements, receipts, certificates or reports which shall not be furnished with the return in electronic
form and the computer resource or electronic record to which such return may be transmitted
under section 139D;]
the form of the report of audit and the particulars which such report shall contain under subsection
of section 142;]
3[
remuneration of Chairperson and members of the Approving Panel under sub-section
and procedure and manner for constitution of, functioning and disposal of references by, the
Approving Panel under sub-section
of section 144BA;]
the manner in which and the period to which any such income as is referred to in section
180 may be allocated;
5[
the form and manner in which the information relating to payment of any sum may be
furnished under sub-section
of section 195;]
the authority to be prescribed for any of the purposes of this Act;
the procedure for giving effect to the terms of any agreement for the granting of relief in
respect of double taxation or for the avoidance of double taxation which may be entered into by the
Central Government under this Act;
6[
the procedure for granting of relief or deduction, as the case may be, of any income-tax
paid in any country or specified territory outside India, under section 90 or section 90A or section 91,
against the income-tax payable under this Act;]
the form and manner in which any application, claim, return or information may be made or
furnished and the fees that may be levied in respect of any application or claim;