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1 अप्रैल 26, 11:43 am
computed as per the income computation and disclosure standards notified under section...276(2). (2) For the purposes of sub-section (1), the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
3 जुल॰ 26, 5:07 am
102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
other provisions of this Act, where any refund is granted to the assessee under section... no refund is due on regular assessment; or (b) the amount refunded under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
3 जुल॰ 26, 5:11 am
from the year in which such company is incorporated. (4) The provisions of sub-section...(18 of 2013) and new directors were appointed by the Central Government under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
2 जुल॰ 26, 1:25 pm
(1), or fails to set aside the amount as required by sub-section (3), or parts with...(5), if the amount of any tax payable by the company is notified under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
advance tax. 405. (1) The amount of advance tax payable by an assessee under section...Officer under section 407, in the Financial year shall,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
6 सित॰ 26, 11:08 am
35(b)(i) and section 36(4), (5), (6), and (7) shall apply in respect of such sum...invested or deposited back during the tax year, in the modes permitted under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
possession, has reason to believe that— (a) any person to whom a summons under section...131(1) or a notice under section 142(1) of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
the conditions specified in the scheme or in the notification issued under sub-section...exemption or relief has been claimed and granted as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
either allow or reject the application by an order. (3) For the purposes of sub-section...380(b)(iii) or in the case of an applicant falling under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
263. (2) For the purpose of this section,— (a) “tax return preparer” means any...individual, not being a person referred to in section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
(2), shall furnish the report referred to in the said sub-section, in respect of...is not obligated to file the report of the nature referred to in the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
3 जुल॰ 26, 5:32 am
26(2)(b) or (c) or (d) or section 38 or 95; (B) section 26(2)(e) or (g); (j) ...to in section 92(2)(m); (v) any...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
be allowed during the tax year in which such business is commenced. (3) This section...(1) shall be allowed to the assessee under any other section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
15 जुल॰ 26, 1:34 pm
capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...
Act: आयकर अधिनियम, 2025 Year: 2025

