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1 अप्रैल 26, 11:41 am
102120000000098066 2025-11-25 96 Transfer of income without transfer of assets. Content Transfer of income without transfer of assets. CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
102120000000098079 2025-11-25 109 Set off of losses under any other head of income. Content Set off of losses under any other head of income. Set off of losses under any other head of income. 109....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
102120000000098093 2025-11-25 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. Content Deduction for life insurance premia, deferred annuity,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
102120000000098115 2025-11-25 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste. Content Deduction for businesses engaged in collecting and processing of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
102120000000098050 2025-11-25 80 Fair market value deemed to be full value of consideration in certain cases. Content Fair market value deemed to be full value of consideration in certain cases....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
102120000000098018 2025-11-25 48 Tea development account, coffee development account and rubber development account. Content Tea development account, coffee development account and rubber...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
102120000000098019 2025-11-25 49 Site Restoration Fund. Content Site Restoration Fund. Site Restoration Fund. 49. (1) An assessee carrying on a business of prospecting, extracting, or producing...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098225 2025-11-25 255 Power to inspect registers of companies. Content Power to inspect registers of companies. Power to inspect registers of companies. 255. The Assessing Officer,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098226 2025-11-25 256 Power of certain income-tax authorities. Content Power of certain income-tax authorities. Power of certain income-tax authorities. 256. The Principal Director...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098317 2025-11-25 347 Books of account. Content Books of account. 4. -Compliances Books of account. 347. Where the total income of a registered non-profit organisation, without giving...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098318 2025-11-25 348 Audit. Content Audit. Audit. 348. Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098316 2025-11-25 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. Content...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098441 2025-11-25 471 Procedure. Content Procedure. Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098314 2025-11-25 344 Business undertaking held as property. Content Business undertaking held as property. 3. -Commercial activities by registered non-profit organisation Business...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098475 2025-11-25 505 Submission of statement by a non-resident having liaison office. Content Submission of statement by a non-resident having liaison office. Submission of statement...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098371 2025-11-25 401 Bar against direct demand on assessee. Content Bar against direct demand on assessee. Bar against direct demand on assessee. 401. Where tax is deductible at the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098380 2025-11-25 410 Credit for advance tax. Content Credit for advance tax. Credit for advance tax. 410. Any sum, other than a penalty or interest, paid by or recovered from an...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098374 2025-11-25 404 Conditions of liability to pay advance tax. Content Conditions of liability to pay advance tax. Conditions of liability to pay advance tax. 404. Advance tax shall...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098452 2025-11-25 482 False statement in verification, etc. Content False statement in verification, etc. False statement in verification, etc. 482. If a person makes a statement in any...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...
Act: आयकर अधिनियम, 2025 Year: 2025 -
15 मई 26, 7:04 am
DEPOSITS Content PERMITTED MODES OF INVESTMENT OR DEPOSITS SCHEDULE XVI [See section...The modes of investing or depositing the money referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS SCHEDULE VIII [See section...A political party registered under section 29A of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
Schedule XIV INSURANCE BUSINESS Content INSURANCE BUSINESS SCHEDULE XIV [See section...earlier inter-valuation period. (2) Any expenditure which is inadmissible under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS SCHEDULE III [See section...Any income includible in the total income under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
SCHEDULE XV [See section 123] DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION...tax year, the following amounts shall qualify as deduction for the purpose of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE IX [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS SCHEDULE V [See section...Any income referred to in section 224, accruing or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
TOTAL INCOME Content INCOME NOT TO BE INCLUDED IN TOTAL INCOME SCHEDULE II [See section...not be eligible for exclusion from total income:— (i) any sum received under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE X [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA SCHEDULE I [See section...BUSINESS CONNECTION IN INDIA 1. (1) The eligible investment fund referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS SCHEDULE IV [See section... A person being an individual, who is a resident outside India as defined in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
RECOGNISED PROVIDENT FUNDS Content RECOGNISED PROVIDENT FUNDS SCHEDULE XI [See section...fund shall be the fund of an establishment— (i) to which the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
LIST OF ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS SCHEDULE XIII [See section
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
102120000000098518 2025-11-25 Schedule XII MINERALS Content MINERALS SCHEDULE XII [See section
Act: आयकर अधिनियम, 2025 Year: 2025 -
26 दिस॰ 25, 10:35 am
102520000000148587 2025-12-26 Third Schedule Third Schedule Content THE THIRD SCHEDULE [See section
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21 मई 26, 11:15 am
102520000000144769 2026-05-20 146 धारा 128क का अंतःस्थापन Content धारा 128क का अंतःस्थापन| 146. केन्द्रीय माल और सेवा कर अधिनियम की धारा 128 के पश्चात्, निम्नलिखित धारा अंतःस्थापित की जाएगी,...
Act: वित्त अधिनियम Year: 2024 (सं.2)

