(1) Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor.(2) The Central Government may […]

(1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but before the service of notice by the Tax Recovery Officer as per the procedure specified under section 413, any assessee creates a charge on, or parts with the possession of, any of his assets in favour of any

(1) Where, during the pendency of any proceeding for— (a) the assessment of any income or for the assessment or reassessment of any income, which has escaped assessment; or(b) imposition of penalty under section 444, where the amount or aggregate of amounts of penalty likely to be imposed under the said section exceeds two crore

(1) The service of a notice, or summon, or requisition, or order, or any other communication, under this Act may be made by delivering or transmitting a copy thereof, to the person therein named— (a) by post or by such courier services as may be approved by the Board; or(b) as provided under the Code

(1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority as per such procedure, as prescribed. (2) Every notice or other document to be issued, served or

(1) After a finding of total partition has been recorded by the Assessing Officer under section 315 for any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person, who was its last manager, or, if such person is dead, then on all adults who were

Where an assessment is to be made under section 320, the Assessing Officer may serve on the—(a) person whose income is to be assessed; or(b) person who was a member of a firm or association of persons at the time of its discontinuance, in the case of a firm or an association of persons; or(c)

Where,––(a) any share of, or interest in, a company or an entity registered or incorporated outside India, derives, directly or indirectly, its value substantially from the assets located in India, as referred to insection 9(9)(a); and(b) such company or, entity, holds, directly or indirectly, such assets in India through, or in, an Indian concern, then,

(1) Any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any tax year shall, furnish within such period, a statement in such form and in such manner, as prescribed, to the prescribed income-tax authority.(2) The statement referred in sub-section