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be chargeable to income-tax under the head “Profits and gains of business or profession...section 35AD of the...

102120000000098175 2025-11-25 205 Conditions for tax on income of certain companies...section 80-ID of the...

(a) ₹ 75000 or the salary, whichever is less, where income-tax is computed under...Gratuity received...

Clause Definitions A B C 1....of India Act, 1992 (15 of 1992) or regulated under the International Financial...

the Income-tax Act, 1961, as it stood immediately before its repeal by this...

102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax...year”...

102120000000098143 2025-11-25 173 Definitions of certain terms relevant to determination...Definitions of certain terms relevant to determination...

basis by reference to the income chargeable under the head “Salaries” or the contributions...any Act, rule, order or...

Computation of tonnage income. 227. (1) The tonnage income of a tonnage tax company...for a tax...

this Act; (q)   the procedure for granting of relief or deduction, of any income-tax..., against the...

or the total income of any other person for which he is assessable under this Act...during any...

. (2) Irrespective of the repeal of the Income-tax Act, 1961 (43 of...

provision of this Act for the same or any other tax year. (4) The deduction under...” means gross total...

of the Income-tax Act, 1961 (43 of 1961); and (b)   such assessee is...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (b)   such assessee is eligible to claim a deduction...Act,...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Income-tax Act, 1961 (43 of 1961) prior to the date of initiation of the...

section 294A of the Income-tax Act, 1961....section 294A of the...

the second proviso to section 80G(5) of the Income-tax Act, 1961 (43 of...

the provisions of this Act in computing the total income of any person for any period...of income of the assessee during...

Act, 1961 (43 of 1961); or (ix)   any other person as may be prescribed; (b)   “...imposed under...

section 131(1) or a notice under section 142(1) of the Income-tax Act,...

the assessee less depreciation actually allowed under this Act or under the...

section 131(1) or a notice under section 142(1) of the Income-tax Act,...

computed separately under this Part as per their respective share shall be included...in their total income. (2) The relief available...

Act, 1961 (43 of 1961) with respect to such application; (b)   the amount repaid...Act,...

the Supreme Court in an appeal under section 261 of the Income-tax Act,...

Act, 1961 (43 of 1961) or any other public facility of a similar nature as may be...Act,...

under the Income-tax Act, 1961(43 of 1961), as...

of Part C of Chapter XIX) this Act, the Income-tax Act, 1961 (43 of...

section 256 or on an appeal under section 260A of the Income-tax Act,...

)(ac) of the Income-tax Act, 1961 (43 of 1961); or (c)   as specified in...

any other section in any tax year or under this section in any other tax year, if...in one or more...

the Indian Income-tax Act, 1922 (11 of 1922) or under the...

authority stating that he has no liability under this Act or the Wealth-tax Act,...1957 (27 of...

under the head “Capital gains” and shall be deemed to be the income of the tax year...as follows:—   A = B + C — D,  ...

in a business or profession, the profits and gains whereof are assessable to income-tax...for that tax year and shall be...

Act, 1961 (43 of 1961). (3) Every application in respect of the cases specified...sub-section (4), such person shall be...

or 378; or (c)   any order passed under section 245D(4) of the Income-tax Act,...

sub-section (1) may provide for the adaptations or modifications subject to which the Income-tax...Act,...

an individual, shall be allowed a deduction of amount paid as interest during a tax...in computing the total income in respect of the initial...

certain undertakings in North-Eastern States. 143. (1) Where the gross total income..., in computing the total income of the assessee, no deduction...

Government may, by notification, make a scheme for any of the purposes of this Act...sub-section (1), by notification, direct that any of the provisions of this...

section 245HA of the Income-tax Act, 1961 (43 of 1961) and the remaining...

to in section 140(13); (d)   any transaction, referred to in any other section under...or section 80-IA(8) or (10) of the...

section 247 or requisition is made under section 248 and such Assessing Officer...the Income-tax...

is required to be delivered under the said clauses or under section 200 of the...

from which is chargeable to tax under the head “Income from house property” (or...Act,...

the employer chargeable under this Act. 4....a Central Act or State Act or Provincial...

Any income (other than income chargeable under the head “Income from house property...to...

Content When tax payable and when assessee deemed in default. D....section 398(3) on the amount of tax specified in the intimation issued...

the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding...established or incorporated by or under...

in respect of which he is assessable under this Act during the tax year, without...or reassessment or recomputation or...

the assessment; (b)   where such appeal is against an order of assessment made under...of assessment for which the proceeding before the Settlement Commission abates...

a tax year, the income mentioned in column B of the Table below shall not be included...Any income covered...

and Exchange Board of India established under section 3 of that Act; and (c)   in...the provisions of section 10(23C) of the...

Capital asset declared under the Income Declaration Scheme, 2016, where the tax,...asset referred to in clause (c) of the...

chargeable under the head “Income from house property”, “Profits and gains of business...section 32(1) of the...