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) […]
291. (1) The Central Government may, if it is of opinion (the reasons for such opinion being recorded in writing) […]
290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another
289. A receipt shall be given for any money paid or recovered under this Act. [Updated up to Finance
288B. Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off
288A. The amount of total income computed in accordance with the foregoing provisions of this Act shall be rounded off
288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in
287A. Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection
287. (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to
286. (1) Every constituent entity resident in India, shall, if it is constituent of an international group, the parent entity
285BA. (1) Any person, beingâ (a) an assessee; or (b) the prescribed person in the case of an office of