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1 अप्रैल 26, 11:44 am
279; or (d) an order under section 398; or (e) an order imposing penalty under...Chapter XXI; or (f) an order under section 287 or 288...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
with jurisdiction over any area by virtue of any direction or order issued under section...other person residing within the area. (2) Where a question arises under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
. (2) In case of assets referred to in sub-section (1) of an undertaking engaged...54, no deduction under this sub-section shall be allowed. (4)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Other modes of recovery. 416. (1) Where no certificate has been drawn up under section...Officer may recover the tax by any one or more of the modes provided in this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
eligible business, there shall, as per and subject to the provisions of this section...business for three consecutive tax years. (2) The deduction specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
to in clause (b) of that sub-section, “14%” had been substituted. (3) An assessee...referred to in sub-section (1), or any other assessee, being an...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
of Chapter XI. (11) If any direction issued under sub-section (6) specifies that...(14) and (15), issue directions under sub-section (6) within six...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098251 2025-11-25 281 Procedure before issuance of notice under section...280 Content Procedure before issuance of notice under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
“cost of improvement” and “cost of acquisition”. 90. (1) For the purposes of sections...No. 1), by the previous owner. (2) For the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
body or association; or (d) the Registrar or Sub-Registrar appointed under section...the Post Office Act, 2023 (43 of 2023); or (g) the Collector referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
No. 1) or deductions allowable under section 82 or 83 or 84 or 85 or 86 or 87 or...253, other than sub-section (4) of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
No. 6); or (ii) who has exercised the option under section 200(5) or section 201...deduction under any section (other...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102, 103, 104, 105 or 106. (2) The penalty under sub-section (1) shall be payable...in addition to the tax payable under section 195. (3) No...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
,— (a) “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
for buildings, machinery, plant or furniture; (e) the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
262 Content Penalty for failure to comply with the provisions of section 262....Penalty for failure to comply with the provisions of section 262....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b) in a case where any tangible asset [as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...
Act: आयकर अधिनियम, 2025 Year: 2025

