खोजें

Central Government or the Board is required to be obtained before a specified date under...this Act, it shall be open to the Central Government or...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be...levied or imposed upon the assessee for the undisclosed...

Content Conditions of liability to pay advance tax....Conditions of liability to pay advance tax. 404....of such tax...

in foreign exchange rates on foreign currency transactions shall be treated as income...or loss, as the case may be, and shall be computed as per the...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment...income...

assessment. 296. (1)(a) Irrespective of the provisions of section 286, the order under...(b) Where in pursuance to section 294(1)(a)(v), the time allowed...

higher than the maximum marginal rate, tax shall be charged on the total income...rate; (b)   where the total income of...

original asset mentioned in those sections is by way of compulsory acquisition under...received by the assessee on the date of transfer, then, the period available to him...

102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source....Content Penalty for failure to collect tax at source....the whole...

If the recovery of tax in any area has been entrusted to a State Government under...State Government may direct, with respect to that area or any...

received or accruing as a result of such transfer for the purposes of computing income...under the head “Capital gains”....CHAPTER IV CHAPTER IV -...

Content Taxability of certain income....) The income referred to in section 2(49)(w) shall be treated as the income of...

102120000000098207 2025-11-25 237 Appointment of income-tax authorities....Content Appointment of...

102120000000098208 2025-11-25 238 Control of income-tax authorities....Content Control of...

2025-11-25 475 Removal, concealment, transfer or delivery of property to prevent tax...Content Removal, concealment, transfer or delivery of property to prevent...

value as on date of agreement may be taken to be the full value of consideration under...for transfer of such asset. (5) For the determination of the stamp duty value...

only against profits and gains of another specified business. (2) Where for any tax...or the whole loss, as the case may be, shall be carried forward to the following...

Content Joint and several liability of partners for tax payable by firm....Joint and several liability of partners for tax payable by firm....

If any person fails to get his accounts audited for any tax year or years or furnish...the audit report as required under section 63, the Assessing...

Chargeability of income in transfer of assets. 97. (1) All income arising to any...person by virtue of a revocable transfer of assets shall be...