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1 अप्रैल 26, 11:40 am
under the relevant law; (c) duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
7 जुल॰ 26, 9:26 am
such tax year; or (c) where during the tax year, the assessee referred to in section...business or profession to be lower than the deemed profits as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
the tax year in which the transfer took place, subject to the provisions of sub-section...shall be deemed to be the cost of acquisition and the cost of improvement for...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
67:— Where, A = the capital gains not to be charged under section 67; B =... (2) For the purposes of sub-section (1),— (a) “cost”, in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
162; (b) any transaction of the nature described in section 163(1) and (2) shall...be deemed to be an international transaction within the meaning of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
31 अग॰ 26, 6:42 am
interest or similar payment in respect of excess interest, as specified in sub-section...lender, not being an associated enterprise, has issued a debt referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
provisions. 285. (1) In an assessment, reassessment or recomputation made under section...356 or 357 or 378. (3) Where a claim has been made by an assessee under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
other sum in respect of which a notice of demand has been issued earlier under section...is reduced as a result of an order of the Adjudicating Authority as defined in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
18 अग॰ 26, 5:51 am
) in respect of which such authority is authorised for the purposes of this section..., or relevant to, any proceeding under this Act. (2) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
508(1), fails to furnish such statement within the time prescribed under sub-section...(2) thereof, the income-tax authority prescribed under the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098421 2025-11-25 451 Penalty for failure to comply with provisions of section...186 Content Penalty for failure to comply with provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
4 जुल॰ 26, 5:00 am
building or both, is less than the stamp duty value, then, for the purposes of section...the date of the agreement in “specified banking or online mode” as defined in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
or other modification of income-tax for any class of persons specified in sub-section...year beginning on or after 1st April, 1992. (2) The persons referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
the commission of such offence. (3) Irrespective of anything contained in sub-sections...such company shall be punished with fine and every person referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
30 जून 26, 7:50 am
Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B) section...on the health of such employee under any scheme approved, for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
by notification, specify in this behalf. (3) The order of transfer under sub-section...241 and this section, “case”, in relation to any person...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
6 जुल॰ 26, 1:52 pm
If the person is carrying on business or profession, referred to in section 58(2)...or profession, declared by the assessee are as per section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d) issuing commissions. (2) The powers conferred under...
Act: आयकर अधिनियम, 2025 Year: 2025

