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1 अप्रैल 26, 11:45 am
102120000000098387 2025-11-25 417 Recovery through State Government. Content Recovery through State Government. Recovery through State Government. 417. If the recovery of tax in any area has been...
Act: आयकर अधिनियम, 2025 Year: 2025 -
14 जुल॰ 26, 6:38 am
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 -
18 जुल॰ 26, 10:17 am
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 -
1 अप्रैल 26, 11:40 am
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 -
1 अप्रैल 26, 11:41 am
102120000000098079 2025-11-25 109 Set off of losses under any other head of income. Content Set off of losses under any other head of income. Set off of losses under any other head of income. 109....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
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 -
29 जुल॰ 26, 10:12 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 -
1 अप्रैल 26, 11:42 am
102120000000098157 2025-11-25 187 Acceptance of payment through prescribed electronic modes. Content Acceptance of payment through prescribed electronic modes. Acceptance of payment through...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
102120000000098160 2025-11-25 190 Determination of tax in special cases Content Determination of tax in special cases CHAPTER XIII Determination of tax in special cases A.-Determination of tax in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
102120000000098161 2025-11-25 191 Tax on accumulated balance of recognised provident fund. Content Tax on accumulated balance of recognised provident fund. Tax on accumulated balance of recognised...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098225 2025-11-25 255 Power to inspect registers of companies. Content Power to inspect registers of companies. Power to inspect registers of companies. 255. The Assessing Officer,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098226 2025-11-25 256 Power of certain income-tax authorities. Content Power of certain income-tax authorities. Power of certain income-tax authorities. 256. The Principal Director...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098406 2025-11-25 436 Correctness of assessment not to be questioned. Content Correctness of assessment not to be questioned. Correctness of assessment not to be questioned. 436. In a...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source. Content Penalty for failure to collect tax at source. Penalty for failure to collect tax at source. 449. (1) If any...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098452 2025-11-25 482 False statement in verification, etc. Content False statement in verification, etc. False statement in verification, etc. 482. If a person makes a statement in any...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098391 2025-11-25 421 Recovery by suit or under other law not affected. Content Recovery by suit or under other law not affected. Recovery by suit or under other law not affected. 421....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098401 2025-11-25 431 Refunds. Content Refunds. CHAPTER XX REFUNDS Refunds. 431. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098402 2025-11-25 432 Person entitled to claim refund in certain special cases. Content Person entitled to claim refund in certain special cases. Person entitled to claim refund in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098426 2025-11-25 456 Penalty for failure to furnish statement or information or document by an eligible investment fund. Content Penalty for failure to furnish statement or information...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098441 2025-11-25 471 Procedure. Content Procedure. Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been...
Act: आयकर अधिनियम, 2025 Year: 2025

