Indian Law

Income Tax Act, 1961 Section 267 restricts deductions for expenses between closely connected persons to prevent tax avoidance.

Income Tax Act, 1961 Section 268 defines 'Assessment' and related terms for tax proceedings and compliance.

Income Tax Act, 1961 Section 269 prohibits cash transactions above Rs. 20,000 to curb tax evasion.

Income Tax Act, 1961 Section 269A prohibits cash payments exceeding Rs. 20,000 for specified transactions to curb black money.

Income Tax Act, 1961 Section 269B prohibits cash repayments of loans above specified limits to curb black money.

Income Tax Act Section 269C restricts cash transactions exceeding Rs. 20,000 to curb tax evasion and promote digital payments.

Income Tax Act, 1961 Section 269D prohibits cash payments exceeding Rs. 20,000 for specified transactions to curb black money.

Income Tax Act, 1961 Section 269E prohibits cash transactions exceeding Rs. 2 lakh to curb black money.

Income Tax Act Section 269F prohibits cash transactions above ₹20,000 to curb black money and promote digital payments.

Income Tax Act, 1961 Section 269G prohibits accepting loans or deposits in cash exceeding prescribed limits to curb black money.

Income Tax Act, 1961 Section 269H prohibits cash transactions above specified limits to curb tax evasion.

Income Tax Act, 1961 Section 269I restricts cash transactions exceeding specified limits to curb tax evasion.

Income Tax Act, 1961 Section 269J prohibits cash payments exceeding Rs. 20,000 for certain transactions to curb tax evasion.

Income Tax Act, 1961 Section 269K restricts cash payments for property transactions to curb tax evasion.

Income Tax Act Section 269L restricts cash transactions exceeding prescribed limits to curb tax evasion.

Income Tax Act, 1961 Section 269M restricts cash receipts exceeding specified limits to curb tax evasion.

Income Tax Act Section 269N restricts cash payments exceeding Rs. 20,000 for property transactions to curb black money.

Income Tax Act Section 269O prohibits cash transactions above specified limits to curb tax evasion and promote digital payments.

Income Tax Act, 1961 Section 269P restricts cash transactions to curb tax evasion and promote digital payments.

Income Tax Act, 1961 Section 269Q prohibits cash payments above ₹20,000 for business transactions to curb tax evasion.

Income Tax Act Section 269R prohibits cash transactions exceeding ₹20,000 to curb tax evasion and ensure digital payments.

Income Tax Act Section 269S prohibits acceptance of loans or deposits in cash exceeding specified limits to prevent tax evasion.

Income Tax Act, 1961 Section 269T prohibits cash repayments of loans exceeding Rs. 20,000 to curb tax evasion.

Income Tax Act Section 269U prohibits cash transactions above specified limits to curb tax evasion.

Income Tax Act Section 269UA prohibits cash transactions above Rs. 2 lakh to curb black money and promote digital payments.

Income Tax Act, 1961 Section 269UB mandates electronic filing of specified information by persons receiving cash payments above prescribed limits.

Income Tax Act 1961 Section 269UC prohibits cash transactions exceeding Rs. 2 lakh to curb black money.

Income Tax Act, 1961 Section 269UD prohibits cash payments exceeding Rs. 20,000 for specified transactions to curb tax evasion.

Income Tax Act Section 269UE prohibits cash transactions exceeding Rs. 20,000 to curb black money and ensure digital payments.

Income Tax Act Section 269UF mandates quoting PAN in specified financial transactions to ensure tax compliance.

Income Tax Act 1961 Section 269UG restricts cash payments for specified transactions to curb tax evasion.

Income Tax Act Section 269UH prohibits cash transactions exceeding prescribed limits to curb black money.

Income Tax Act Section 269UI mandates quoting of PAN for specified high-value transactions to ensure tax compliance.

Income Tax Act Section 269UJ prohibits cash transactions above Rs. 20,000 to curb black money and promote digital payments.

Income Tax Act, 1961 Section 269UK mandates filing of annual statements for specified financial transactions to ensure tax compliance.

Income Tax Act 1961 Section 269UL prohibits cash transactions exceeding Rs 2 lakh to curb black money.

Income Tax Act, 1961 Section 269UM restricts cash transactions exceeding prescribed limits to curb black money.

Income Tax Act, 1961 Section 269UN mandates quoting PAN for specified financial transactions to ensure tax compliance.

Income Tax Act 1961 Section 269UP prohibits cash transactions exceeding prescribed limits to curb tax evasion.

Income Tax Act, 1961 Section 269UQ mandates quoting PAN or Aadhaar for financial transactions to curb tax evasion.

Income Tax Act Section 269UR restricts cash transactions exceeding Rs. 20,000 to prevent tax evasion and promote digital payments.

Income Tax Act 1961 Section 269US prohibits cash transactions above specified limits to curb tax evasion.

Income Tax Act 1961 Section 269UT mandates reporting of specified financial transactions by entities to prevent tax evasion.

Income Tax Act, 1961 Section 270 deals with penalties for concealment of income or furnishing inaccurate particulars.

Income Tax Act Section 271 prescribes penalties for various defaults and failures under the Act.

Income Tax Act Section 271A imposes penalty for failure to keep books of account as required by law.

Income Tax Act Section 271AA penalizes failure to furnish information or documents as required by the tax authorities.

Income Tax Act Section 271AAA penalizes non-filing of TDS statements, ensuring timely compliance by deductors and collectors.

Income Tax Act Section 271AAB imposes penalty for concealment of income during search and seizure operations.

Income Tax Act Section 271AAC imposes penalty for undisclosed foreign income and assets under the Black Money Act.

Income Tax Act Section 271AAD imposes penalty for false entry in books of account or documents.

Income Tax Act Section 271B imposes penalties for failure to deduct tax at source as required under the Act.

Income Tax Act Section 271C penalizes failure to deduct tax at source (TDS) as required under the Act.

Income Tax Act Section 271D penalizes undisclosed cash transactions exceeding Rs. 20,000 to curb black money.

Income Tax Act Section 271DA imposes penalty for failure to deduct or pay TDS on specified payments.

Income Tax Act Section 271DB imposes penalty for failure to file annual report on specified financial transactions.

Income Tax Act Section 271E imposes penalty for failure to comply with transfer pricing documentation requirements.

Income Tax Act Section 271F imposes penalty for failure to furnish report on international transactions or specified domestic transactions.

Income Tax Act Section 271FA imposes penalty for failure to furnish TDS/TCS statements on time.

Income Tax Act Section 271FAB imposes penalty for failure to furnish statement of financial transaction or reportable account.