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to income-tax under that Act under the head...

SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act

THIRD SCHEDULE [See section 103(b)] In the First Schedule to the Customs Tariff Act...varieties defined and recognised by the Geographical Indications (GI) Registry...

authority" means an income-tax authority specified in section 116; (...as under : ...

Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....company, or any other company which, in respect of its...

Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases..." was inserted along with section 158B by the Direct...

No tax credit certificate granted under section 280Z or section 280ZC shall be produced...Definitions 77...

"Chairman" means the Chairman of the Settlement Commis­sion; (d ) "income-tax...authority" means an...

/other authorities, see Taxmann’s Master Guide to Income-tax Act....this Act or the Indian...

year income-tax and super-tax chargeable under the provisions of this...

of income-tax calculated on the income in respect of units referred to in sub-clause...For details, see Taxmann’s Master...

Inserted by the Income-tax (Amendment) Act, 1981, w.e.f. 1-7-1982. 37.Substituted...Substituted for the following by the...

" or under the head "Income from other sources" for a period of thirteen months or...The tax chargeable on the total...

under the head "Capital gains", and shall be deemed to be the income of the previous...For details, see Taxmann’s Master Guide to...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...of tax shall be made from any...

this Act or under the corresponding provisions of the Indian Income-tax...

payable shall be the aggregate of— ( i) the amount of income-tax...the amount of...

shall be chargeable to income-tax under the head "Profits and gains of business...For details, see Taxmann’s Master Guide...

Substituted for "Income-tax" by the Direct Tax Laws (Amend­ment) Act, 1987, w.e.f...Substituted...

provision.—(1) Notwithstanding the omission of sub-section (1A) of section 254 of the Income-tax...Act,...

payable shall be the aggregate of— ( i) the amount of income-tax...ii) the amount of...

the provisions of this Act (not being income chargeable under the head "Salaries...Substituted for...

—Notwithstanding the amendments made by this Act to the Income-tax Act, in computing...For...

For details, see Taxmann’s Master Guide to Income-tax Act. 64....Inserted by the...

Chapter XII-A Special provisions relating to certain incomes of non-residents Definitions...convertible foreign exchange for the purposes of the Foreign Exchange Regulation...

under this Act in such manner and on such basis as appears to the Board to be proper...Substituted for...

(1) Where the income of one person is included under any provision of...to a refund under this Chapter in respect of such...

section 33 or under the corresponding provisions of the Indian Income-tax Act, 1922...Substituted...

Substituted for “Income-tax” by the Direct Tax Laws (Amend­ment) Act, 1987, w.e.f...Substituted...

includes income chargeable to tax under the head "Profits and gains of business...this Act in...

, a deduction otherwise allowable under this Act in respect of— 32 [(a) any sum...For details, see Taxmann’s Master Guide to...

this Act shall be chargeable to income-tax under the head "Income from...

income (as computed before allowing any deductions admissible under this Act) which...of calcula­tion of...

Inserted by the Income-tax (Amendment) Act, 1989, w.e.f. 24-1-1989. 76....Inserted by the...

may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3...* Amendments...

on which have been paid both income-tax under this Act and...

For details, see Taxmann’s Master Guide to Income-tax Act. 34....Substituted for...

Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f....Substituted...

102120000000014823 2025-11-01 245ढ परिभाषाएं [] परिभाषाएं 38 [CHAPTER XIX-B ADVANCE RULINGS Definitions...( c) "application" means an application made to the...

See Taxmann’s Master Guide to Income-tax Act. 16....See Taxmann’s Master Guide to...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....Officer or Income-tax...

chargeable to tax has been under-assessed ; or ( ii) such income...such income...

to that Act in force in any part of India), income-tax shall not be payable by the...Tax Laws...

of the tax paid in Pakistan under any law aforesaid on such income which is liable...to tax...

[ Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988...Act, 1977, w.e.f. 10-7-1978, stood as...

chargeable under this Act exceeding the maximum amount not chargeable to tax in...Substituted for...

Income-tax Officer competent to perform any function or functions....—In respect of any function to be performed by an...

Indian Income-tax Act, 1922 (11 of 1922), or this Act, existing on the date on which...—In this...

Functions of Inspectors of Income-tax. 3 128....Functions of Inspectors of...

additional income-tax in the intimation to be sent under sub-clause (i ) of clause...total income...

way of regular assessment under this Act or under the Indian Income-tax...

For details, see Taxmann’s Master Guide to Income-tax Act. 5....Omitted by the Direct...

. 61 4. 62 (1) Where any Central Act enacts that income-tax shall be charged...,...

".] 20 [(4) In the case of an assessee having income chargeable under the head "Income...shall be allowed...

and neither of them has any income chargeable to tax under this Act.]...Chapter XX-B inserted by...

per cent of the tax due on the returned income or the amount of such advance tax...—In this section,...

(2) of section 61 of the Indian Income-tax Act, 1922 (11 of 1922), and was actually...’s Master Guide to...

income being likely to be less than the income on which advance tax is payable by...than the...

the provisions of the Indian Income-tax Act, 1922 (11 of 1922), or this Act in computing...For...

charge­able under the head "Salaries" shall, at the time of payment, deduct income-tax...any case have the effect of...