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1 अप्रैल 26, 11:44 am
309, except in a case referred to in sub-section (2). (2) Where no income-tax is...persons or body of individuals, the share of a member computed as provided in...
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, 11:40 am
payments not deductible in certain circumstances. 36. (1) The provisions of this section...(2) and this sub-section,— (a) “specified person”...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
addition to the amount of the arrears and the amount of interest payable under section...Officer may, from time to time, direct. (2) The total amount of penalty under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
business) cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
gains derived by an undertaking or an enterprise from any business referred to in section...derived from such business for such tax year under the provisions of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
assessee” means— (a) in respect of the income of a non-resident specified in section...agent of the non-resident, including a person who is treated as an agent under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
means the Director-General of Shipping appointed by the Central Government under section...fishing produce; (e) “fishing vessel” shall have the meaning assigned to it in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
following amounts shall be allowed as deduction in computing income chargeable under section...specified entity” means— (I) a public financial institution as specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
in any tax year; or (c) he is required to furnish a return of income under section...by the Board in the interest of revenue. (2) Any person, not covered under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
; or (iii) tax paid in any other country for which relief is eligible under section..., or is deducted during the tax year but paid after the due date specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
entry, on any other person, who causes the person referred to in the said sub-section...make a false entry or omits or causes to omit any entry referred to in that...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
service of notice by the Tax Recovery Officer as per the procedure specified under section...said proceeding or otherwise. (2) The charge or transfer as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
, 2005 under the Special Economic Zones Act, 2005 (28 of 2005) referred to in section...derived from such business for such tax year under the provisions of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Switching over of regimes. 333. (1) Nothing contained in section 11, other than Schedule.... 43, 44 or 45). (3) A person, whose registration ceases to operate under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
statement; (c) the fee, if any, shall be computed as per the provisions of section...of the amount computed under clauses (b) and (c) against any amount paid under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
₹ 75000 or the salary, whichever is less, where income-tax is computed under section...Death—cum-retirement gratuity received as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
The income referred to in section 26 shall be computed as per the provisions of sections...28 to 60, except section 58.
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
122 or 140(9); (b) any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...
Act: आयकर अधिनियम, 2025 Year: 2025

