March 7, 2018

Section – 293 : Bar of suits in civil courts

293. No suit shall be brought in any civil court to set aside or modify any proceeding taken or order made under this Act; and no prosecution, suit or other […]
March 7, 2018

Section – 292CC : Authorisation and assessment in case of search or requisition

292CC. (1) Notwithstanding anything contained in this Act,— (i) it shall not be necessary to issue an authorisation under section 132 or make a requisition under section 132A separately in […]
March 7, 2018

Section – 292C : Presumption as to assets, books of account, etc

292C. (1) Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found in the possession or control of any person […]
March 7, 2018

Section – 292BB : Notice deemed to be valid in certain circumstances

292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision […]
March 7, 2018

Section – 292B : Return of income, etc., not to be invalid on certain grounds

292B. No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken […]
March 7, 2018

Section – 292A : Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

292A. Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to […]
March 7, 2018

Section – 292 : Cognizance of offences

292. No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
March 7, 2018

Section – 291 : Power to tender immunity from prosecution

291. (1) The Central Government may, if it is of opinion (the reasons for such opinion being recorded in writing) that with a view to obtaining the evidence of any […]
March 7, 2018

Section – 290 : Indemnity

290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another person is hereby indemnified for the deduction, retention, or […]

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