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1 अप्रैल 26, 11:40 am
or (b) actually received, whichever is earlier. (2) For the purposes of this section
Act: आयकर अधिनियम, 2025 Year: 2025 -
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2) Where the net result of computation of income made for any tax year under sections
Act: आयकर अधिनियम, 2025 Year: 2025 -
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Irrespective of anything to the contrary contained in this Act, the provisions of this section
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
sum allocated by way of bonus on such policy. (2) The payment referred in sub-section
Act: आयकर अधिनियम, 2025 Year: 2025 -
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the purposes of the business or profession, the deduction allowable under sub-section
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section
Act: आयकर अधिनियम, 2025 Year: 2025 -
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the financial year in which such appeal is filed or transferred to him under section
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section
Act: आयकर अधिनियम, 2025 Year: 2025 -
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a person other than an associated enterprise (“other person”) shall, for sub-section
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
102120000000098018 2025-11-25 48 Tea development account, coffee development account and rubber development account. Content Tea development account, coffee development account and rubber...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000098050 2025-11-25 80 Fair market value deemed to be full value of consideration in certain cases. Content Fair market value deemed to be full value of consideration in certain cases....
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000098066 2025-11-25 96 Transfer of income without transfer of assets. Content Transfer of income without transfer of assets. CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000098071 2025-11-25 101 Total income. Content Total income. CHAPTER VI AGGREGATION OF INCOME Total income. 101. In computing the total income of an assessee, there shall be included all...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000097980 2025-11-25 10 Apportionment of income between spouses governed by Portuguese Civil Code. Content Apportionment of income between spouses governed by Portuguese Civil Code....
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000098019 2025-11-25 49 Site Restoration Fund. Content Site Restoration Fund. Site Restoration Fund. 49. (1) An assessee carrying on a business of prospecting, extracting, or producing...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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102120000000098115 2025-11-25 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste. Content Deduction for businesses engaged in collecting and processing of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
102120000000098148 2025-11-25 178 General Anti-Avoidance Rule Content General Anti-Avoidance Rule CHAPTER XI General Anti-Avoidance Rule Applicability of General Anti-Avoidance Rule. 178. (1)...
Act: आयकर अधिनियम, 2025 Year: 2025

