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कोई फ़िल्टर उपलब्ध नहीं
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1 अप्रैल 26, 11:43 am
other provision of this Act, the assessment, reassessment or recomputation under section...271 or 279, as the case may be, with respect to the cases referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
the following deductions:— (a) 30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
by way of interest or dividends in respect of— (i) bonds referred to in sub-section...No. 1); or (ii) Global Depository Receipts referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
the purposes of Part D of this Chapter,— (1) “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Assessment of persons leaving India. 317. (1) Irrespective of anything contained in section...of anything contained in section 268(1) or 280, where...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
, during any proceeding under this Act, require any person referred to in sub-section...(1)(b) shall furnish the information and document referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the..., shall affect the charge of tax on such income under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
thinks fit. (2) The Appellate Tribunal may amend any order passed by it under sub-section...the assessee or the Assessing Officer. (3) An amendment, as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
respect of such book, there shall, as per and subject to the provisions of this section...(2). (2) The deduction under this section shall be equal...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(1) did not apply; and (c) the provisions of section 287 shall, so far as may...be, apply thereto and the period of four years specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Irrespective of anything in the other provisions of this Act, the provisions of this section...a return of the full amount paid or payable to the person as mentioned in...
Act: आयकर अधिनियम, 2025 Year: 2025

