under section 404, on his own accord under section 406, or in pursuance of an order of an Assessing Officer under section 407 ... then,–– (a) for the purposes of order as mentioned in section 407(1) and (4), the net agricultural income shall be the amount that
Section 407 in The Income Tax Act, 2025
407. Payment of advance tax by assessee in pursuance of order of Assessing Officer. (1) Where ... specified sum, calculated in the manner laid down in section 405, by an order in writing, specifying the instalment or instalments in which such
section 408, any instalment of the advance tax that he is required to pay by an order of the Assessing Officer under section 407 ... does not send to the Assessing Officer an intimation under section 407(8) on or before the date on which any such instalment
share of that interest. (8) Subject to the provisions of sub-section (7), where two or more companies are operators of a qualifying ship ... licence issued by the Director-General of Shipping under section 406 or 407 of the Merchant Shipping Act, 1958 specifying the net tonnage
been issued by the Director-General of Shipping under section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels ... Chapter; (l) "tonnage tax activities" means the activities referred to in section 228(3) and (7); (m) "tonnage tax business" means the business of operating
other provisions of this section, where, in any tax year, an assessee who is liable to pay advance tax under section 404,–– (a) has failed ... advance tax paid by such assessee under the provisions of section 406 or 407 is less than 90% of the assessed tax, the assessee shall
Section 239 in The Income Tax Act, 2025
239. Instructions to subordinate authorities. (1) The Board may issue such orders, instructions and directions to other ... provisions of sections 263, 270, 271, 279, 280, 287, 288, 298, 398(3), 406, 407
The Income Tax Act, 2025
UNION OF INDIA
India
The Income Tax Act, 2025
Act
