(1) The Central Government may make a scheme, by notification, for the purposes of calling for information under section 252, collecting certain information under section 254, or calling for information by prescribed income-tax authority under section 259, or exercise of power to inspect register of companies under section 255, or exercise of power of Assessing […]

For the purposes of this Chapter, the expressions—(a) “approving authority” means––(i) the Principal Director General or the Director General; or(ii) the Principal Chief Commissioner or the Chief Commissioner; or(iii) the Principal Director or the Director; or(iv) the Principal Commissioner or the Commissioner;(b) “asset” includes any money, bullion, jewellery or other valuable article or thing, held

(1) Every person who has not been allotted a Permanent Account Number shall, within such time as prescribed, apply to the Assessing Officer for its allotment if he fulfils any of the following conditions:—(a) his total income or the total income of any other person for which he is assessable under this Act during any

(1) (a) The following persons shall furnish a return of income for the tax year under this Act, on or before the due date:— (i) a company;(ii) a firm;(iii) a person other than a company or a firm, if his total income or the total income of any other person in respect of which he

(1) The Board may make a Scheme for furnishing returns of income through a tax return preparer and such Scheme shall be notified, which—(a) may enable any specified class or classes of persons in preparing and furnishing returns of income through a tax return preparer authorised to act as such under the Scheme;(b) may be

The return of income under section 263 required to be furnished by the person specified in column B of the Table below shall be verified by the person specified in corresponding entry in column C of the said Table Sl. No. Person Furnishing Return of Income To Be Verified By 1 An individual (i) The

(1) Where, after taking into account the amounts referred to in sub-section (2), any tax is payable on the basis of any return required to be furnished under section 263 or 268 or 280 or 294, then––(a) the assessee shall be liable to pay such tax together with interest and fee payable under any provision

(1) Where no return of income under section 263(1) or (4) has been furnished by an assessee and, after taking into account the amounts referred to in sub-section (2), tax is payable on the basis of return to be furnished by such assessee under section 263(6), then—(a) the assessee shall be liable to pay such

(1) For the purpose of making an assessment under this Act, the Assessing Officer may serve on any person who has made a return under section 263 or in whose case the time allowed under section 263(1) for furnishing the return has expired, a notice requiring him, on a date to be specified therein,—(a) where

(1) The Assessing Officer may, for the purposes of assessment or reassessment, make a reference to a Valuation Officer to estimate the value, including the fair market value, of any asset, property or investment and submit a copy of report to him.(2) The Assessing Officer may make a reference to the Valuation Officer under sub-section