varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 115VX: Determination of tonnage.—(1) For the purposes of this Chapter,—
115VX. Determination of tonnage.—(1) For the purposes of this Chapter,—
(a) the tonnage of a ship shall be determined in accordance with the valid certificate indicating
its tonnage;
(b) “valid certificate” means,—
(i) in case of ships registered in India—
(a) having a length of less than twenty-four metres, a certificate issued under the
Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under the Merchant
Shipping Act, 1958 (44 of 1958);
(b) having a length of twenty-four metres or more, an international tonnage certificate
issued under the provisions of the Convention on Tonnage Measurement of Ships, 1969, as
specified in the Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under
the Merchant Shipping Act, 1958 (44 of 1958);
(ii) in case of ships registered outside India, a licence issued by the Director-General of
Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958)
specifying the net tonnage on the basis of Tonnage Certificate issued by the Flag State
Administration where the ship is registered or any other evidence acceptable to the DirectorGeneral of Shipping produced by the ship owner while seeking permission for chartering in the
ship.
E.—Amalgamation and demerger of shipping companies
For the purposes of this Chapter,—
the tonnage of a ship shall be determined in accordance with the valid certificate indicating
its tonnage;
“valid certificate” means,—
in case of ships registered in India—
having a length of less than twenty-four metres, a certificate issued under the
Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under the Merchant
Shipping Act, 1958 (44 of 1958);
having a length of twenty-four metres or more, an international tonnage certificate
issued under the provisions of the Convention on Tonnage Measurement of Ships, 1969, as
specified in the Merchant Shipping (Tonnage Measurement of Ship) Rules, 1987 made under
the Merchant Shipping Act, 1958 (44 of 1958);
in case of ships registered outside India, a licence issued by the Director-General of
Shipping under section 406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958)
specifying the net tonnage on the basis of Tonnage Certificate issued by the Flag State
Administration where the ship is registered or any other evidence acceptable to the DirectorGeneral of Shipping produced by the ship owner while seeking permission for chartering in the
ship.
E.—Amalgamation and demerger of shipping companies
Income Tax Act, 2025
Section 1: Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 12013).
1. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 12013).
523
1[CHAPTER XIIH
INCOME-TAX ON FRINGE BENEFITS
A.—Meaning of certain expressions
Income Tax Act, 2025
Section 1: Ins. by Act 18 of 2005, s. 37 (w.e.f. 12006).
1. Ins. by Act 18 of 2005, s. 37 (w.e.f. 12006).
2. Subs. by Act 55 of 2005, s. 6, for Clause (iii) (w.e.f. 12006).Earlier substituted by Act 18 of 2005, s. 37 (w.e.f. 1
2006).
(w.e.f. 12006).Earlier substituted by Act 18 of 2005, s. 37 (w.e.f. 1
2006).
Income Tax Act, 2025
Section 4: The word “and” omitted by Act 21 of 2006, s. 28 (w.e.f. 12007).
4. The word “and” omitted by Act 21 of 2006, s. 28 (w.e.f. 12007).
525
(vi) being the expenditure by way of payment to any advertising agency for the purposes of
clauses (i) to (v) above;
1[2[(vii) being the expenditure on distribution of samples either free of cost or at concessional
rate; and]
(viii) being the expenditure by way of payment to any person of repute for promoting the sale
of goods or services of the business of the employer,]
shall not be considered as expenditure on sales promotion including publicity;
(E) employees’ welfare.
3[Explanation.—For the purposes of this clause, any expenditure incurred or payment made to—
(i) fulfil any statutory obligation; or
(ii) mitigate occupational hazards; or
(iii) provide first aid facilities in the hospital or dispensary run by the employer; or
(iv) provide creche facility for the children of the employee; or
(v) sponsor a sportsman, being an employee; or
(vi) organise sports events for employees,
shall not be considered as expenditure for employees’ welfare;]
(F) conveyance;4***
(G) use of hotel, boarding and lodging facilities;
(H) repair, running (including fuel), maintenance of motor cars and the amount of depreciation
thereon;
(I) repair, running (including fuel) and maintenance of aircrafts and the amount of depreciation
thereon;
(J) use of telephone (including mobile phone) other than expenditure on leased telephone lines;
5* * * *
(L) festival celebrations;
(M) use of health club and similar facilities;
(N) use of any other club facilities;
(O) gifts; and
(P) scholarships;
6[(Q) tour and travel (including foreign travel).]
being the expenditure by way of payment to any advertising agency for the purposes of
clauses
to
above;
1[2[
being the expenditure on distribution of samples either free of cost or at concessional
rate; and]
being the expenditure by way of payment to any person of repute for promoting the sale
of goods or services of the business of the employer,]
shall not be considered as expenditure on sales promotion including publicity;
employees’ welfare.
3[Explanation.—For the purposes of this clause, any expenditure incurred or payment made to—
fulfil any statutory obligation; or
mitigate occupational hazards; or
provide first aid facilities in the hospital or dispensary run by the employer; or
provide creche facility for the children of the employee; or
sponsor a sportsman, being an employee; or
organise sports events for employees,
shall not be considered as expenditure for employees’ welfare;]
conveyance;4***
use of hotel, boarding and lodging facilities;
repair, running (including fuel), maintenance of motor cars and the amount of depreciation
thereon;
repair, running (including fuel) and maintenance of aircrafts and the amount of depreciation
thereon;
use of telephone (including mobile phone) other than expenditure on leased telephone lines;
5* * * *
festival celebrations;
use of health club and similar facilities;
use of any other club facilities;
gifts; and
scholarships;
6[
tour and travel (including foreign travel).]
Income Tax Act, 2025
Section 3: Subs. by Act 18 of 2008, s. 25, for the Explanation (w.e.f. 12009).
3. Subs. by Act 18 of 2008, s. 25, for the Explanation (w.e.f. 12009).
4. The words and brackets “, tour and travel (including foreign travel)” omitted by Act 21 of 2006, s. 28 (w.e.f. 12007).
Income Tax Act, 2025
Section 5: Clause (k) omitted by Act 18 of 2008, s. 25 (w.e.f. 12009).
5. Clause (k) omitted by Act 18 of 2008, s. 25 (w.e.f. 12009).
omitted by Act 18 of 2008, s. 25 (w.e.f. 12009).
Income Tax Act, 2025
Section 10: Subs. by Act 18 of 2005, s. 38, for “any class of incomes” (w.e.f. 12006).
10. Subs. by Act 18 of 2005, s. 38, for “any class of incomes” (w.e.f. 12006).
11. Subs. by Act 4 of 1988, s. 31, for “the Commissioner or the Income-tax Officer” (w.e.f. 11988).
12. The words and brackets “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
Income Tax Act, 2025
Section 2: Subs. by s. 39, ibid., for “sub-section (2) of section 143” (w.e.f. 12006).
2. Subs. by s. 39, ibid., for “sub-section (2) of section 143” (w.e.f. 12006).
3. Subs. by s. 39, ibid., for “sub-section (1) of section 142 or under section 148 for the making of the return or by the notice
under the first proviso to section 144” (w.e.f. 12006).
of section 143” (w.e.f. 12006).
3. Subs. by s. 39, ibid., for “sub-section
of section 142 or under section 148 for the making of the return or by the notice
under the first proviso to section 144” (w.e.f. 12006).
Income Tax Act, 2025
Section 2: Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988).
2. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988).
3. Subs. by Act 29 of 1977, s. 3 and the Fifth Schedule, for “and Commissioner” (w.e.f. 101978).
4. Subs. by Act 33 of 2009, s. 50, for “and Chief Commissioner or Commissioner” (w.e.f. 12009).
Income Tax Act, 2025
Section 7: Ins. by Act 41 of 1975, s. 34 (w.e.f. 11975).
7. Ins. by Act 41 of 1975, s. 34 (w.e.f. 11975).
8. Subs. by Act 26 of 1988, s. 33, for “If the Assistant Director of Inspection” (w.e.f. 11988).
Income Tax Act, 2025
Section 8: Subs. by Act s. 2, ibid., for “Commissioner” (w.e.f. 11988).
8. Subs. by Act s. 2, ibid., for “Commissioner” (w.e.f. 11988).
9. Subs. by Act 33 of 2009, s. 51, for “or any such Joint Director or Joint Commissioner as may be empowered in this behalf
by the Board,” (w.e.f. 11994). Earlier amended by Act 41 of 1975, s. 35 (w.e.f. 11975), 21 of 1998, s. 3 (w.e.f. 11998) and 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 10: Ins. by s. 51, ibid. (w.e.f. 11998).
10. Ins. by s. 51, ibid. (w.e.f. 11998).
11. Subs. by Act 41 of 1975, s. 35, for “which has not been disclosed” (w.e.f. 11975).
12. Subs. by s. 35, ibid., for “he may authorise any Deputy Director of Inspection, Inspecting Assistant Commissioner,
Assistant Director of Inspection or Income-tax Officer (hereinafter referred to as the authorized officer) to—” (w.e.f. 11975).
Income Tax Act, 2025
Section 1: Ins. by Act 41 of 1975, s. 35(w.e.f. 11975).
1. Ins. by Act 41 of 1975, s. 35(w.e.f. 11975).
2. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 12013). Earlier substituted as “Chief Commissioner or
Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
3. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013). Earlier substituted as “Chief Commissioner or Commissioner”
by s. 2, ibid. (w.e.f. 11988).
Income Tax Act, 2025
Section 4: Subs. by Act 4 of 1988, s. 37, for “section 121” (w.e.f. 11988).
4. Subs. by Act 4 of 1988, s. 37, for “section 121” (w.e.f. 11988).
5. Subs. by Act 25 of 2014, s. 4, “Chief Commissioner or Commissioner” (w.e.f. 12013). Earlier substituted as “Chief
Commissioner or Commissioner” for “Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 11: Ins. by Act 41 of 1975, s. 35 (w.e.f. 11975).
11. Ins. by Act 41 of 1975, s. 35 (w.e.f. 11975).
12. Subs. by Act 25 of 2014, s. 4, for “Director General” (w.e.f. 12013). Earlier substituted as “Director General or
Director” for “Director of Inspection” by Act 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 1: Ins. by Act 33 of 2009, s. 51, (w.e.f. 11998).
1. Ins. by Act 33 of 2009, s. 51, (w.e.f. 11998).
2. Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 12013). Earlier substituted as “Chief Commissioner or
Commissioner” for “Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 1: Sub-sections (5) to (7) omitted by Act 20 of 2002, s. 56 (w.e.f. 12002).
1. Sub-sections (5) to (7) omitted by Act 20 of 2002, s. 56 (w.e.f. 12002).
to
omitted by Act 20 of 2002, s. 56 (w.e.f. 12002).
Income Tax Act, 2025
Section 2: Ins. by Act 41 of 1975, s. 35 (w.e.f. 11975).
2. Ins. by Act 41 of 1975, s. 35 (w.e.f. 11975).
3. Subs. by Act 20 of 2002, s. 56, for “one hundred and eighty days from the date of the seizure” (w.e.f. 12002).
4. Subs. by Act 32 of 2003, s. 59, for “under clause (c) of section 158BC” (w.e.f. 12003).
5. Subs. by Act 26 of 1997, s. 41, for “Chief Commissioner or Commissioner” (w.e.f. 11996).
of section 158BC” (w.e.f. 12003).
5. Subs. by Act 26 of 1997, s. 41, for “Chief Commissioner or Commissioner” (w.e.f. 11996).
Income Tax Act, 2025
Section 10: Subs. by Act 20 of 2002, s. 56, for sub-section (8A) (w.e.f. 12002).
10. Subs. by Act 20 of 2002, s. 56, for sub-section (8A) (w.e.f. 12002).
(w.e.f. 12002).
Income Tax Act, 2025
Section 1: Ins. by Act 41 of 1975, s. 35 (w.e.f. 11975).
1. Ins. by Act 41 of 1975, s. 35 (w.e.f. 11975).
2. Subs. by Act 26 of 1997, s. 41, for “Chief Commissioner or Commissioner” (w.e.f. 11996).
Income Tax Act, 2025
Section 7: Ins. by Act 20 of 2002, s. 56 (w.e.f. 12002).
7. Ins. by Act 20 of 2002, s. 56 (w.e.f. 12002).
8. Sub-sections (11), (11A) and (12) omitted by Act 20 of 2002, s. 56 (w.e.f. 12002).
and
omitted by Act 20 of 2002, s. 56 (w.e.f. 12002).
Income Tax Act, 2025
Section 9: Subs. by Act 41 of 1975, s. 35, for sub-section (13) (w.e.f. 11975).
9. Subs. by Act 41 of 1975, s. 35, for sub-section (13) (w.e.f. 11975).
(w.e.f. 11975).
Income Tax Act, 2025
Section 9: Ins. by Act 33 of 2009, s. 52 (w.e.f. 11994).
9. Ins. by Act 33 of 2009, s. 52 (w.e.f. 11994).
10. Subs. by Act 21 of 1998, s. 3, for “Deputy Director” (w.e.f. 11998). Earlier substituted as “Deputy Director” by
Act 4 of 1988, s. 2, for “Deputy Director of Inspection” (w.e.f. 11988).
11. Subs. by s. 3, ibid., for “Deputy Commissioner” (w.e.f. 11998). Earlier substituted as “Deputy Commissioner” by
Act 4 of 1988, s. 2, for “Inspecting Assistant Commissioner” (w.e.f. 11988).
12. Subs. by s. 3, ibid., for “Assistant Director” (w.e.f. 11998). Earlier substituted as “Assistant Director” by
Act 4 of 1988, s. 2 for “Assistant Director of Inspection” (w.e.f. 11988).
Income Tax Act, 2025
Section 1: Ins. by Act 7 of 2017, s. 51 (w.e.f. 11975).
1. Ins. by Act 7 of 2017, s. 51 (w.e.f. 11975).
2. Section 132A renumbered as section 132B thereof by Act 41 of 1975, s. 36 (w.e.f. 11975).
Income Tax Act, 2025
Section 3: Subs. by Act 20 of 2002, s. 57, for section 132B (w.e.f. 12002).
3. Subs. by Act 20 of 2002, s. 57, for section 132B (w.e.f. 12002).
4. Subs. by Act 32 of 2003, s. 60, for “under Chapter XIVB for the block period” (w.e.f. 12003).
5. Subs. by Act 20 of 2015, s. 34, for “deemed to be in default, may be recovered out of such assets” (w.e.f. 12015).
6. Subs. by Act 32 of 2003, s. 60, for “Provided that where the nature and source of acquisition of any such asset is
explained” (w.e.f. 12003).
Income Tax Act, 2025
Section 2: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
2. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
3. Subs. by Act 22 of 2007, s. 43, for “six per cent. per annum” (w.e.f. 12008). Earlier “six” was substituted for “eight”
by Act 54 of 2003, s. 6 (w.e.f. 82003).
Income Tax Act, 2025
Section 4: Subs. by Act 32 of 2003, s. 60, for “under Chapter XIV-B” (w.e.f. 12003).
4. Subs. by Act 32 of 2003, s. 60, for “under Chapter XIV-B” (w.e.f. 12003).
5. The Explanation renumbered as Explanation 1 thereof by Act 17 of 2013, s. 34 (w.e.f. 12013).
Income Tax Act, 2025
Section 2: Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988)
2. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988)
3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for “or the Inspecting Assistant Commissioner” (w.e.f. 101978).
4. Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 11998). Earlier Substituted by 4 of 1988, s. 2
(w.e.f. 11988).
Income Tax Act, 2025
Section 6: Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988).
6. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988).
7. Subs. by 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 11998). Earlier Substituted as “Deputy Commissioner”
for “Inspecting Assistant Commissioner” by 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 12: Subs. by s. 4, ibid., for “Director” (w.r.e.f. 12013).
12. Subs. by s. 4, ibid., for “Director” (w.r.e.f. 12013).
13. Subs. by Act 7 of 2017, s. 52, for “and the Principal Commissioner or Commissioner” (w.e.f. 12017).
Income Tax Act, 2025
Section 2: Subs. by Act 25 of 2014, s. 47, ibid., for clause (ia) (w.e.f. 12014).
2. Subs. by Act 25 of 2014, s. 47, ibid., for clause (ia) (w.e.f. 12014).
(w.e.f. 12014).
Income Tax Act, 2025
Section 5: Ins. by Act 23 of 1986, s. 27 (w.e.f. 131986).
5. Ins. by Act 23 of 1986, s. 27 (w.e.f. 131986).
6. Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 11998). Earlier “Deputy Commissioner” was
substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
7. Subs. by Act 4 of 1988, s. 2, for “Assistant Director of Inspection” (w.e.f. 11988).
Income Tax Act, 2025
Section 10: Ins. by Act 25 of 2014, s. 48 (w.e.f. 12014).
10. Ins. by Act 25 of 2014, s. 48 (w.e.f. 12014).
11. Section 133C renumbered as sub-section (1) thereof by Act 28 of 2016, s. 66 (w.e.f. 12016).
554
1[(2) Where any information or document has been received in response to a notice issued under subsection (1), the prescribed income-tax authority may process such information or document and make
available the outcome of such processing to the Assessing Officer.]
2[(3) The Board may make a scheme for centralized issuance of notice and for processing of
information or documents and making available the outcome of the processing to the Assessing Officer.]
Explanation.—In this section, the term “proceeding” shall have the meaning assigned to it in clause
(b) of the Explanation to section 133A.]
thereof by Act 28 of 2016, s. 66 (w.e.f. 12016).
554
1[
Where any information or document has been received in response to a notice issued under subsection
The Board may make a scheme for centralized issuance of notice and for processing of
information or documents and making available the outcome of the processing to the Assessing Officer.]
Explanation.—In this section, the term “proceeding” shall have the meaning assigned to it in clause
of the Explanation to section 133A.]
Income Tax Act, 2025
Section 134: Power to inspect registers of companies.—The 3[Assessing Officer], the 4[Deputy
134. Power to inspect registers of companies.—The 3[Assessing Officer], the 4[Deputy
Commissioner (Appeals)], 5[the 6[Joint Commissioner] or the Commissioner (Appeals)], or any person
subordinate to him authorised in writing in this behalf by the 3[Assessing Officer], the 4[Deputy
Commissioner (Appeals)], 5[the 6[Joint Commissioner] or the Commissioner (Appeals)], may inspect, and
if necessary, take copies, or cause copies to be taken, of any register of the members, debenture holders or
mortgagees of any company or of any entry in such register.
135. Power of 7[8[Principal Director General or Director General]] or 9[Principal Director
orDirector], 10[11[Principal Chief Commissioner or Chief Commissioner]] or 12[Principal
Commissioner or Commissioner] and 13[Joint Commissioner].—The 8[Principal Director General or
Director General] or 9[Principal Director or Director], the 10[11[Principal Chief Commissioner or Chief
Commissioner]] or 12[Principal Commissioner or Commissioner] and the 13[Joint Commissioner] shall be
competent to make any enquiry under this Act, and for this purpose shall have all the powers that
an3[Assessing Officer] has under this Act in relation to the making of enquiries.
136. Proceedings before income-tax authorities to be judicial proceedings.—Any proceeding
under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the
meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of
1860) 14[and every income-tax authority shall be deemed to be a Civil Court for the purposes of section
195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).]
D. Disclosure of information
[137. Disclosure of information prohibited.]Omitted by the Finance Act, 1964 (5 of 1964), s. 32
(w.e.f. 11964).
Income Tax Act, 2025
Section 4: Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988).
4. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 11988).
5. Subs. by Act 29 of 1977, s. 10, for “or the Inspecting Assistant Commissioner” (w.e.f. 101978).Earlier Subs. by Act 21
of 1998, s. 3, for “Deputy commissioner” (w.e.f. 11998). Which was earlier subs. by 4 of 1988, s. 2, for “Inspecting
Assistant Commissioner” (w.e.f. 11988).
6. Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 11998). Earlier “Deputy commissioner” was
substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 9: Subs. by s. 4, ibid., for “Director” (w.r.e.f. 12013)
9. Subs. by s. 4, ibid., for “Director” (w.r.e.f. 12013)
10. Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 11998). Earlier “Deputy Commissioner” was
substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 11988).
Income Tax Act, 2025
Section 2: Subs. by Act 20 of 1967, s. 28, for sub-section (1) (w.e.f. 11967).
2. Subs. by Act 20 of 1967, s. 28, for sub-section (1) (w.e.f. 11967).
3. Subs. by Act 17 of 2013, s. 35, for “section 2 (d) of the Foreign Exchange Regulation Act, 1947 (7 of 1947)” (w.e.f. 1
2013).
4. Subs. by Act 4 of 1988, s. 41, for “relating to any assessee in respect of any assessment made under this Act or under the
Indian Income-tax Act, 1922 (11 of 1922)” (w.e.f. 11989).
(w.e.f. 11967).
3. Subs. by Act 17 of 2013, s. 35, for “section 2
of the Foreign Exchange Regulation Act, 1947 (7 of 1947)” (w.e.f. 1
2013).
4. Subs. by Act 4 of 1988, s. 41, for “relating to any assessee in respect of any assessment made under this Act or under the
Indian Income-tax Act, 1922 (11 of 1922)” (w.e.f. 11989).
Income Tax Act, 2025
Section 7: Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
7. Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
8. Subs. by Act 4 of 1988, s. 41, for “in respect of any assessment made under this Act or the Indian Income-tax
Act, 1922 (11 of 1922), on or after the 1st day of April, 1960” (w.e.f. 11989).
9. The words “in respect of that assessment only” omitted by s. 41, ibid. (w.e.f. 11989).
556
CHAPTER XIV
PROCEDURE FOR ASSESSMENT
Income Tax Act, 2025
Section 4: Ins. by Act 23 of 2012, s. 59 (w.e.f. 12012).
4. Ins. by Act 23 of 2012, s. 59 (w.e.f. 12012).
5. The words, brackets and letter “other than a company referred to in clause (aa)” omitted by s. 59, ibid. (w.e.f. 12012).
Earlier the words were inserted by Act 8 of 2011, s. 24 (w.e.f. 12011).
Income Tax Act, 2025
Section 1: Ins. by Act 20 of 2015, s. 35 (w.e.f. 12016).
1. Ins. by Act 20 of 2015, s. 35 (w.e.f. 12016).
2. Ins. by Act 20 of 2002, s. 59 (w.e.f. 12002).Earlier sub-section (1A) was amended by 13 of 1963, s. 8 (w.e.f. 14-1962).
Earlier amended by 19 of 1970, s. 20 (w.e.f. 11971).
was amended by 13 of 1963, s. 8 (w.e.f. 14-1962).
Earlier amended by 19 of 1970, s. 20 (w.e.f. 11971).
Income Tax Act, 2025
Section 6: Sub-section (2) omittedby Act 4 of 1988, s. 42 (w.e.f. 11989).
6. Sub-section (2) omittedby Act 4 of 1988, s. 42 (w.e.f. 11989).
7. The words “has not been served with a notice under sub-section (2)” omitted by Act 4 of 1988, s. 42 (w.e.f. 11989).
omittedby Act 4 of 1988, s. 42 (w.e.f. 11989).
7. The words “has not been served with a notice under sub-section
Income Tax Act, 2025
Section 8: Ins. by Act 28 of 2016, s. 67 (w.e.f. 12016).
8. Ins. by Act 28 of 2016, s. 67 (w.e.f. 12016).
9. Subs. by Act 11 of 1987, s. 74, for “sub-section (1) of section 74” (w.e.f. 11988).
of section 74” (w.e.f. 11988).
Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 42, for sub-sections (4) and (4a) (w.e.f. 11989).
1. Subs. by Act 4 of 1988, s. 42, for sub-sections (4) and (4a) (w.e.f. 11989).
2. Subs. by Act 28 of 2016, s. 67, for sub-section (4) (w.e.f. 12017). Earlier sub-section (4) was substituted by Act 4 of
1988, s. 42 (w.e.f. 11989).
3. Subs. by Act 3 of 1989, s. 20, for sub-section (4A) (w.e.f. 11989). Original sub-section (4A) was inserted by Act 19 of
1970, s. 20 (w.e.f. 11971) and substituted by Act 16 of 1972, s. 26 (w.e.f. 11973).
and
(w.e.f. 11989).
2. Subs. by Act 28 of 2016, s. 67, for sub-section
(w.e.f. 12017). Earlier sub-section
was substituted by Act 4 of
1988, s. 42 (w.e.f. 11989).
3. Subs. by Act 3 of 1989, s. 20, for sub-section
(w.e.f. 11989). Original sub-section
was inserted by Act 19 of
1970, s. 20 (w.e.f. 11971) and substituted by Act 16 of 1972, s. 26 (w.e.f. 11973).
Income Tax Act, 2025
Section 5: Ins. by Act 20 of 2002, s. 59 (w.e.f. 12003).
5. Ins. by Act 20 of 2002, s. 59 (w.e.f. 12003).
6. Subs. by Act 14 of 2010, s. 32, for “scientific research association” (w.e.f. 12011).
Income Tax Act, 2025
Section 2: Ins. by Act 8 of 2011, s. 24 (w.e.f. 12011).
2. Ins. by Act 8 of 2011, s. 24 (w.e.f. 12011).
3. Subs. by Act 14 of 2010, s. 32, for “scientific research association” (w.e.f. 12011).