Income_tax_2025
Section / Rule Number   Content   
 
Certain transfers to be void.
Provisional attachment to protect revenue in certain cases.
Service of notice, generally.
Authentication of notices and other documents
Service of notice when family is disrupted or firm etc., is dissolved.
Service of notice in case of discontinued business
Submission of statement by a non-resident having liaison office.
Furnishing of information or documents by an Indian concern in certain cases.
Submission of statements by producers of cinematograph films or persons engaged in specified activity.
Obligation to furnish statement of financial transaction or reportable account.
Obligation to furnish information on transaction of crypto-asset.
Annual information statement.
Furnishing of report in respect of international group.
Publication of information respecting assessees in certain cases.
Appearance by registered valuer in certain matters.
Registration of valuers
Appearance by authorised representative
Rounding off of amount of total income, or amount payable or refundable.
Receipt to be given.
Power to tender immunity from prosecution.
Cognizance of offences
Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
Return of income, etc., not to be invalid on certain grounds
Notice deemed to be valid in certain circumstances.
Presumption as to assets, books of account, etc
Authorisation and assessment in case of search or requisition.
Bar of suits in civil courts.
Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils.
Power of Central Government or Board to condone delays in obtaining approval.
Power to withdraw approval.
Act to have effect pending legislative provision for charge of tax.
Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
Power to frame schemes.
Power to make rules
Laying before Parliament
Removal of difficulties
Repeal and savings
Indemnity
 
     
   
 

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