Income Tax Act, 2025
Section 9: Ins. by Act 29 of 2006, s. 14 (w.e.f. 132006).
9. Ins. by Act 29 of 2006, s. 14 (w.e.f. 132006).
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foreign exchange outside India, has not been brought into India, by or on behalf of the assessee in
accordance with any law for the time being in force for regulating payments and dealings in foreign
exchange and subsequently such income or part thereof has been or is received in, or brought into, India
in the manner aforesaid, the Assessing Officer shall amend the order of assessment so as to allow
deduction under section 80-O in respect of such income or part thereof as is so received in, or brought
into, India; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four
years specified in sub-section (7) of that section being reckoned from the end of the previous year in
which such income is so received in, or brought into, India; so, however, that the period from the 1st day
of April, 1988 to the 30th day of September, 1991 shall be excluded in computing the period of four
years.]
1[(13) Where in the assessment for any year, the deduction under section 80HHB or section
80HHC or section 80HHD or section 80HHE or section 80-O or section 80R or section 80RR or section
80RRA has not been allowed on the ground that such income has not been received in convertible foreign
exchange in India, or having been received in convertible foreign exchange outside India, or having been
converted into convertible foreign exchange outside India, has not been brought into India, by or on
behalf of the assessee with the approval of the Reserve Bank of India or such other authority as is
authorised under any law for the time being in force for regulating payments and dealings in foreign
exchange and subsequently such income or part thereof has been or is received in, or brought into, India
in the manner aforesaid, the Assessing Officer shall amend the order of assessment so as to allow
deduction under section 80HHB or section 80HHC or section 80HHD or section 80HHE or
section 80-O or section 80R or section 80RR or section 80RRA, as the case may be, in respect of such
income or part thereof as is so received in, or brought into, India; and the provisions of section 154 shall,
so far as may be, apply thereto, and the period of four years shall be reckoned from the end of the
previous year in which such income is so received in, or brought into, India.
2[(14) Where in the assessment for any previous year or in any intimation or deemed intimation under
sub-section (1) of section 143 for any previous year, 3[credit for tax deducted or collected in accordance
with the provisions of section 199 or, as the case may be, section 206C] has not been given on the ground
that the certificate furnished under 4[section 203 or section 206C] was not filed with the return and
subsequently such certificate is produced before the Assessing Officer within two years from the end of
the assessment year in which such income is assessable, the Assessing Officer shall amend the order of
assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may
be, and the provisions of section 154 shall, so far as may be, apply thereto:
Provided that nothing contained in this sub-section shall apply unless the 5[income from which the tax
has been deducted or income on which the tax has been collected] has been disclosed in the return of
income filed by the assessee for the relevant assessment year.
6[(14A) Where in the assessment for any previous year or in any intimation or deemed intimation
under sub-section (1) of section 143 for any previous year, credit for income-tax paid in any country
outside India or a specified terriotory outside India referred to in section 90, section 90A or section 91 has
not been given on the ground that the payment of such tax was under dispute, and if subsequently such
dispute is settled, and the assessee, within six months from the end of the month in which the dispute is
settled, furnishes to the Assessing Officer evidence of settlement of dispute and evidence of payment of
such tax along with an undertaking that no credit in respect of such amount has directly or indirectly been
claimed or shall be claimed for any other assessment year, the Assessing Officer shall amend the order of
assessment or any intimation or deemed intimation under sub-section (1) of section 143, as the case may
be, and the provisions of section 154 shall, so far as may be, apply thereto:
1. Ins. by Act 27 of 1999, s. 66 (w.e.f. 11999). Sub-section (13) was omitted by Act 4 of 1988, s. 61 (w.e.f. 11989)
which was inserted by Act 25 of 1975, s. 24 (w.e.f. 11975).
of that section being reckoned from the end of the previous year in
which such income is so received in, or brought into, India; so, however, that the period from the 1st day
of April, 1988 to the 30th day of September, 1991 shall be excluded in computing the period of four
years.]
1[
Where in the assessment for any year, the deduction under section 80HHB or section
80HHC or section 80HHD or section 80HHE or section 80-O or section 80R or section 80RR or section
80RRA has not been allowed on the ground that such income has not been received in convertible foreign
exchange in India, or having been received in convertible foreign exchange outside India, or having been
converted into convertible foreign exchange outside India, has not been brought into India, by or on
behalf of the assessee with the approval of the Reserve Bank of India or such other authority as is
authorised under any law for the time being in force for regulating payments and dealings in foreign
exchange and subsequently such income or part thereof has been or is received in, or brought into, India
in the manner aforesaid, the Assessing Officer shall amend the order of assessment so as to allow
deduction under section 80HHB or section 80HHC or section 80HHD or section 80HHE or
section 80-O or section 80R or section 80RR or section 80RRA, as the case may be, in respect of such
income or part thereof as is so received in, or brought into, India; and the provisions of section 154 shall,
so far as may be, apply thereto, and the period of four years shall be reckoned from the end of the
previous year in which such income is so received in, or brought into, India.
2[
Where in the assessment for any previous year or in any intimation or deemed intimation under
sub-section
of section 143 for any previous year, 3[credit for tax deducted or collected in accordance
with the provisions of section 199 or, as the case may be, section 206C] has not been given on the ground
that the certificate furnished under 4[section 203 or section 206C] was not filed with the return and
subsequently such certificate is produced before the Assessing Officer within two years from the end of
the assessment year in which such income is assessable, the Assessing Officer shall amend the order of
assessment or any intimation or deemed intimation under sub-section
of section 143, as the case may
be, and the provisions of section 154 shall, so far as may be, apply thereto:
Provided that nothing contained in this sub-section shall apply unless the 5[income from which the tax
has been deducted or income on which the tax has been collected] has been disclosed in the return of
income filed by the assessee for the relevant assessment year.
6[
Where in the assessment for any previous year or in any intimation or deemed intimation
under sub-section
of section 143 for any previous year, credit for income-tax paid in any country
outside India or a specified terriotory outside India referred to in section 90, section 90A or section 91 has
not been given on the ground that the payment of such tax was under dispute, and if subsequently such
dispute is settled, and the assessee, within six months from the end of the month in which the dispute is
settled, furnishes to the Assessing Officer evidence of settlement of dispute and evidence of payment of
such tax along with an undertaking that no credit in respect of such amount has directly or indirectly been
claimed or shall be claimed for any other assessment year, the Assessing Officer shall amend the order of
assessment or any intimation or deemed intimation under sub-section
of section 143, as the case may
be, and the provisions of section 154 shall, so far as may be, apply thereto:
1. Ins. by Act 27 of 1999, s. 66 (w.e.f. 11999). Sub-section
was omitted by Act 4 of 1988, s. 61 (w.e.f. 11989)
which was inserted by Act 25 of 1975, s. 24 (w.e.f. 11975).