Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961
153A. Assessment in case of search or requisition.
(1) Notwithstanding anything contained in section 139, section
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1 - 10 of 98 (0.43 seconds)Section 153A in The Indian Penal Code, 1860 [Entire Act]
Section 153A in The Indian Penal Code, 1860
153A. Promoting enmity between different groups on grounds of religion, race, place of birth, residence, language
Section 153 in The Income Tax Act, 1961 [Entire Act]
foregoing provisions of this section, sub-section (2) of section 153A or sub-section (1) of section 153B, the order of assessment or reassessment, relating ... assessment year, which stands revived under sub-section (2) of section 153A, shall be made within a period of one year from
Section 234B in The Income Tax Act, 1961 [Entire Act]
order of reassessment or recomputation under section 147 or section 153A, the amount on which interest was payable in respect of shortfall in payment ... date of the reassessment or recomputation under section 147 or section 153A, on the amount by which the tax on the total income determined
Section 149 in The Income Tax Act, 1961 [Entire Act]
April, 2021, if [a notice under section 148 or section 153A or section 153C could not have been issued at that time on account ... clause (b) of sub-section (1) of this section or section 153A or section 153C, as the case may be], as they stood immediately before
Section 153C in The Income Tax Act, 1961 [Entire Act]
relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned ... income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account
Section 153B in The Income Tax Act, 1961 [Entire Act]
153B. Time limit for completion of assessment under section 153A.
(1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order ... years referred to in clause (b) of sub-section (1) of section 153A, within a period of twenty-one months from
Section 253 in The Income Tax Act, 1961 [Entire Act]
under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Principal Commissioner or Commissioner
Section 245C in The Income Tax Act, 1961 [Entire Act]
years referred to in clause (b) of sub-section (1) of section 153A or clause (b) of sub-section (1) of section 153B in case ... person referred to in section 153A or section 153C have been initiated, the additional amount of income-tax payable on the income disclosed
Section 12 in Income Tax Rules, 1962 [Entire Act]
section 142 or sub-section (1) of section 148 or section 153A [***] relating to the assessment year commencing on the 1st day of April