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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 -
1 अप्रैल 26, 11:42 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, 11:40 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, 11:44 am
102120000000098296 2025-11-25 326 Assessment when section 325 not complied with....Content Assessment when section 325 not complied...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
profits or gains arising from the transfer of capital asset not charged under section...67 by virtue of section 70(1)(c) and (d) shall,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098252 2025-11-25 282 Time limit for notices under sections 280 and 281...Content Time limit for notices under sections 280 and 281...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
income chargeable to tax has escaped assessment for any tax year (herein and in sections...relevant tax year), the Assessing Officer may, subject to the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098324 2025-11-25 354 Application for approval for purpose of section...Content Application for approval for purpose of section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
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
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 -
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 -
1 अप्रैल 26, 11:40 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 -
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

