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1 अप्रैल 26, 11:43 am
or through a non-resident broker shall not be deemed to be an agent under this section...Officer as to his liability to be treated as such. (4) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
102120000000098035 2025-11-25 65 Interpretation for purposes of section 64 Content...Interpretation for purposes of section 64....Interpretation...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Recovery Officer by whom recovery is to be effected. 414. (1) For the purposes of section...of Commissioner who is authorised in this behalf by the Board in pursuance of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax...as per the provisions of section 195.
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
) The person responsible for paying to a non-resident any sum as mentioned in section...made by the Assessing Officer as per clause (b), the tax shall be deducted under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
in case of depreciable assets. 74. (1) Irrespective of anything contained in section...under the Income-tax Act, 1961 (43 of 1961) or under this Act, the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
Interest under section 423, 424 or 425 or penalty under section 439 shall not be
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
Determination of annual value. 21. (1) For the purposes of section 20, the annual...receivable by the owner in respect thereof is less than the sum referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
Chapter, no loss which has not been determined in pursuance of a return filed under section...263(1), shall be carried forward and set off under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
shall furnish the return of income for that tax year as per the provisions of section...263(1)(a)(iii) and (2), within the time limit allowed under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
any information or produces any document in contravention of the provisions of section...shall also be liable to fine. (2) No prosecution shall be instituted under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
behalf; or (v) is referred to in clause (a)(v), and makes an application under section...application” means an application made to the Board for Advance Rulings under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...
Act: आयकर अधिनियम, 2025 Year: 2025 -
9 सित॰ 26, 12:29 pm
computed in respect of a specified activity cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
Income from house property”, “Capital gains” or “Income from other sources”, or in section...390(5) and (6), or in sections 26 to 54, the profits...
Act: आयकर अधिनियम, 2025 Year: 2025 -
18 अग॰ 26, 6:32 am
this Act, the total undisclosed income of the block period, determined under section...shall be chargeable to tax at the rate of 60%. (2) The tax chargeable under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
the accounts and documents as are referred to in the notice served on him under section...such notice, or wilfully fails to comply with a direction issued to him under...
Act: आयकर अधिनियम, 2025 Year: 2025

