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connection with such transfer or redemption or maturity. (4) In computing capital gains under...as per Chapter VII of the Finance (No. 2) Act, 2004...

chargeable under the head “Capital gains” of the tax year in which such transfer...under the head “Capital gains” of the...

Content Income escaping assessment....Income escaping assessment. 279. (1) If, in the case of an assessee, any income...

Person entitled to claim refund in certain special cases. 432. (1) Where the income...of one person is included in total income of any other person...

group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

102120000000097978 2025-11-25 8 Income on receipt of capital asset or stock-in-trade..., or both, were received by the specified person; and (ii)   chargeable to...

the option for tonnage tax scheme is exercised. (8) An option for tonnage tax scheme...company is excluded from the tonnage...

102120000000098065 2025-11-25 95 Profits chargeable to tax....Content Profits chargeable to tax. Profits chargeable to...

INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and...

The return of income under section 263 required to be furnished by the person specified...Person furnishing return of...

Interest on excess refund. 426. (1) Subject to the other provisions of this Act,...is due on regular assessment; or (b)   the amount refunded under...

in respect of certain inter-corporate dividends. 148. (1) If the gross total income...of a domestic company in any tax year includes any...

102120000000098312 2025-11-25 342 Accumulated income....Content Accumulated income....or set apart any part of its regular...

144 or under Chapter VIII in respect of income by which the total income of the...assessee is enhanced after computation...

Content Liability of person in respect of income included in income of another person...Liability of person in respect of...

computation and disclosure standards notified under section 276(2). (2) For the...basis of straight line method, if the contract involves indeterminate number of...

102120000000097986 2025-11-25 16 Income from salary....Content Income from salary. Income from salary. 16....CHAPTER IV...

the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...

Other provisions. 285. (1) In an assessment, reassessment or recomputation made under...section 279, the tax shall be chargeable at the rate or...

Central Government may, by notification provide that deduction or collection of tax...shall be deducted under section 393(2) (Table: Sl....CHAPTER...