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of which is chargeable under the head “Income from house property” (original asset...as income of the...

(c)   fails to furnish its return of income under section 349; or (d)   carrying...year, its regular income for such...

income-tax on the total income of an assessee with which he is chargeable for any...tax year,...

affect the charge of tax on such income under section 4(1). (4) The payment of tax...to discharge...

the income under the head “Capital gains” as per section 108, so much of the loss...under the head “Capital gains”, if...

this Act, the Tax Recovery Officer shall— (a)   if the order is the subject-matter...of further proceeding under this...

  under an agreement or other arrangement, in writing, the tax deductible on any...income, other than interest in section...

102120000000098187 2025-11-25 217 Benefit under Chapter to be available in certain...declaration in writing to the Assessing Officer along with his return of...

section 263 and thereafter notice under section 270(8) shall be issued; (ii)   any...section 263; (iii)   no notice under section 280 is required...

Specified income Tax year A B C 1....Any income determined by the Assessing Officer under section...

the end of the relevant tax year, unless the case falls under clause (b); (b)  ...end of the relevant tax year, unless the...

connection with such transfer or redemption or maturity. (4) In computing capital gains under...as per Chapter VII of the Finance (No. 2) Act, 2004...

industrial undertaking (new asset), then, instead of the capital gain being charged to income-tax...as income of the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

year and so on. (3) No loss shall be carried forward under this section for more...than four tax years immediately succeeding the...

agricultural purposes (new asset), then, instead of the capital gains being charged to income-tax...as income of the...

The taxable regular income of a registered non-profit organisation for any tax year...shall be— (a)   nil, where 85% or more of the regular...

section 67 as income of the tax year in which three years from the date of the transfer...from which is chargeable under...

year, loss computed under the head “Income fromhouse property” cannot be wholly...set off against the income...

under section 263(1), if— (a)   his total income during the tax year consisted only...)   the tax...

Person entitled to claim refund in certain special cases. 432. (1) Where the income...of one person is included in total income of any other person...

chargeable under the head “Capital gains” of the tax year in which such transfer...under the head “Capital gains” of the...

the option for tonnage tax scheme is exercised. (8) An option for tonnage tax scheme...company is excluded from the tonnage...

Content Income escaping assessment....Income escaping assessment. 279. (1) If, in the case of an assessee, any income...

group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

The return of income under section 263 required to be furnished by the person specified...Person furnishing return of...

102120000000097978 2025-11-25 8 Income on receipt of capital asset or stock-in-trade..., or both, were received by the specified person; and (ii)   chargeable to...

Interest on excess refund. 426. (1) Subject to the other provisions of this Act,...is due on regular assessment; or (b)   the amount refunded under...

INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and...

computation and disclosure standards notified under section 276(2). (2) For the...basis of straight line method, if the contract involves indeterminate number of...

102120000000098065 2025-11-25 95 Profits chargeable to tax....Content Profits chargeable to tax. Profits chargeable to...

the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...

144 or under Chapter VIII in respect of income by which the total income of the...assessee is enhanced after computation...

Central Government may, by notification provide that deduction or collection of tax...shall be deducted under section 393(2) (Table: Sl....CHAPTER...

102120000000098312 2025-11-25 342 Accumulated income....Content Accumulated income....or set apart any part of its regular...

in respect of certain inter-corporate dividends. 148. (1) If the gross total income...of a domestic company in any tax year includes any...

Content Liability of person in respect of income included in income of another person...Liability of person in respect of...

102120000000097986 2025-11-25 16 Income from salary....Content Income from salary. Income from salary. 16....CHAPTER IV...

Other provisions. 285. (1) In an assessment, reassessment or recomputation made under...section 279, the tax shall be chargeable at the rate or...