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कोई फ़िल्टर उपलब्ध नहीं
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1 अप्रैल 26, 11:43 am
profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b) the method of accounting provided in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b) has not made an option in respect of the tonnage tax scheme as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a) fails to do so within the time prescribed in the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
it carries out any commercial activity in contravention of the provisions of section...been disputed, or has attained finality; or (g) the application referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
307. (1) The income or any part thereof, in respect of the person mentioned in sections...indeterminate or unknown. (2) The income or any part thereof as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
any game [other than a game the winnings from which are taxable as specified in section...any game, other than a game the winnings from which are taxable as specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
of business reorganisation of co-operative banks. 64. (1) The deduction under section...bank has taken place during the tax year, be allowed as per provisions of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...source in India, shall be deemed to accrue or arise in India; (b) in this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
way of dividends in respect of Global Depository Receipts referred to in sub-section...any other provision of this Act; (b) includes any income referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
the tax year for which he is so assessable, to the effect that provisions of sections...the investment income derived from any foreign exchange asset referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
aggregate of the tonnage income of each qualifying ship computed as per sub-sections...(2) and (3). (2) For the purposes of sub-section (1), the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
transfer property to avoid tax. 319. (1) Irrespective of anything contained in section...shall be chargeable to tax in the current tax year. (2) For the purpose of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
on the basis of percentage of completion method, subject to provisions of sub-section...(2), as per the income computation and disclosure standards notified under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
verified in such manner, as may be prescribed. (2) An appeal referred to in sub-section...the order sought to be appealed against is served. (4) For the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
from among the members thereof. (2) Subject to the provisions contained in sub-section...all the powers which are vested in the income-tax authorities referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
the amounts referred to in clauses (i) and (ii), is ₹ 20000 or more. (2) Sub-section...Central, State or Provincial Act; (d) any Government company as defined under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
Government may, for the purposes of giving effect to the scheme made under sub-section...by notification, amend or modify the said scheme as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025

