March 7, 2018

Section – 298 : Power to remove difficulties

298. (1) If any difficulty arises in giving effect to the provisions of this Act the Central Government may, by general or special order, do anything […]
March 7, 2018

Section – 297 : Repeals and savings

297. (1) The Indian Income-tax Act, 1922 (11 of 1922), is hereby repealed. (2) Notwithstanding the repeal of the Indian Income-tax Act, 1922 (11 of 1922) […]
March 7, 2018

Section – 296 : Rules and certain notifications to be placed before Parliament

296. The Central Government shall cause every rule made under this Act , the rules of procedure framed by the Settlement Commission under sub-section (7) of […]
March 7, 2018

Section – 295 : Power to make rules

295. (1) The Board may, subject to the control of the Central Government, by notification in the Gazette of India, make rules for the whole or […]
March 7, 2018

Section – 294A : Power to make exemption, etc., in relation to certain Union territories

294A. If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly or removing any difficulty that may arise […]
March 7, 2018

Section – 294 : Act to have effect pending legislative provision for charge of tax

294. If on the 1st day of April in any assessment year provision has not yet been made by a Central Act for the charging of […]
March 7, 2018

Section – 293C : Power to withdraw approval

293C. Where the Central Government or the Board or an income-tax authority, who has been conferred upon the power under any provision of this Act to […]
March 7, 2018

Section – 293B : Power of Central Government or Board to condone delays in obtaining approval

293B. Where, under any provision of this Act, the approval of the Central Government or the Board is required to be obtained before a specified date, […]
March 7, 2018

Section – 293A : Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils

293A. (1) If the Central Government is satisfied that it is necessary or expedient so to do in the public interest, it may, by notification in […]






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