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102120000000097982 2025-11-25 12 Incomes not included in total income of political...for a tax year...

also be exercised in respect of any person or class of persons by the following income-tax...of...

section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels...” means the income of a tonnage...

, irrespective of whether it would have been chargeable to income-tax under any other...(1) are bought or acquired, the...

he shall not, in respect of that income, be assessed under any other provisions...of such income. (4) If only part of the...

Power to transfer cases. 243. (1) The specified income-tax authority may transfer..., then the specified...

239. (1) The Board may issue such orders, instructions and directions to other income-tax...sub-section (1) shall be issued so as to— (a)   require...

this Act, shall be allowed as a deduction while computing the income chargeable...under section 26 only in the...

Content Tax deducted is income received. Tax deducted is income received. 396....the...

, an income-tax authority may, for the purposes of collecting any information which...at which such place is open for the conduct of business or...

Direct payment. 391. (1) The income-tax on any income shall be payable directly by...the assessee if— (a)   there is no...

Content Power of certain income-tax authorities....Power of certain income-tax authorities....

year is carried forward to the following tax year under the said sub-section, the...so taxable under the other provisions...

of this Act, shall not be allowed against the income computed in the manner specified...No. 1) and he declares profit for any of the five...

any amount on account of— (i)   tax paid on income; or (ii)   tax paid by employer...at source...

102120000000098180 2025-11-25 210 Tax on income of Foreign Institutional Investors...arising from their transfer. 210. (1) The...

and determining the sum of tax payable thereon shall be made under sub-section (...under sub-section (3) is furnished. (7)...

of this Part, the relevant shipping income of a tonnage tax company means— (a)  ...this Act. (3) The core activities of a...

102120000000098163 2025-11-25 193 Tax on income from Global Depository Receipts purchased...Content Tax on...

Content Set off of losses under same head of income....same head of income. 108. (1) Unless provided otherwise in this...

basis of the total income computed under clause (a); (c)   the sum payable by, or..., interest and fee, if any, computed...

an electric vehicle, as per the provisions of this section. (2) The deduction under...tax years. (4) Where a deduction...

this Act, the Assessing Officer may serve on any person who has made a return under...of which he is assessable under this...

Tax on the total income determined under regular assessment as reduced by tax...

Rectification of mistake. 287. (1) An income-tax authority referred to in section...the provisions of this Act; (b)  ...

determined under section 270(1) shall not include the additional income-tax, if any..., payable...

under the head “Capital gains”, the tax payable by the assessee on the total income...total...

For the purposes of this Act, there shall be the following classes of income-tax...Boards of Revenue...

under Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004), then, the tax payable...gains at the rate of 20%; (ii)  ...

sub-section (1)— (a)   shall not be exercised by any income-tax authority below...Commissioner, in a case where no proceeding is pending; (b)   may...

which suggests that income chargeable to tax has escaped assessment in the case...of an assessee for the relevant tax...

Content Tax on income of registered non-profit organisation. 2....-Income of registered non-profit organisation...

. (5) Separate assessments shall be made under this section on the total income of...of any tax year...

of the individual for the tax year beginning on the 1st April, 2016 and subsequent...tax years. (3) The deduction under...

and the remaining amount, if any, shall be allowed deduction from its income under...of the total income as computed...

” means the total income computed under this Act, without giving effect to the allowance...arithmetic mean of his adjusted...

Part— (a)   “block period” means the aggregate of— (i)   the period comprising six tax...years preceding the tax year in which the search was...

in certain cases. 119. (1) In case of change in constitution of a firm during a tax...year shall be carried forward and set off against the income...

102120000000098169 2025-11-25 199 Tax on income of certain manufacturing domestic...Content Tax on...

A, B, E and this Part of this Chapter, the income-tax payable by a person, being...Total income Rate of...