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कोई फ़िल्टर उपलब्ध नहीं
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1 अप्रैल 26, 11:46 am
the accounts and documents as are referred to in the notice served on him under section...such notice, or wilfully fails to comply with a direction issued to him under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
this Act, the total undisclosed income of the block period, determined under section...shall be chargeable to tax at the rate of 60%. (2) The tax chargeable under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
charged on such income at the maximum marginal rate. (2) For the purposes of this section..., “oral trust” shall have the meaning assigned to it in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
allowed a credit against the tax payable under this Act, except tax paid under section...392(2)(a) and tax deducted as per section 393(3) (Table:...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
provisions of this Act, where, a person required to furnish a return of income under section...263 fails to do so within such time as may be prescribed in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
of this Act, where a person is required to intimate his Aadhaar number under section...prescribed, not exceeding ₹ 1000, at the time of making intimation under the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
For the purposes of sections 96 and 97, and this section,— (a) “transfer” includes
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
in which it is received, irrespective of anything to the contrary contained in section...reasonable certainty of its realisation is achieved. (3) The income referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
any part of the tax as required by or under— (i) Note 2 below the Table in section...393(3); or (ii) Note 6 to section 393(1) (Table: Sl.
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
the Supreme Court shall, so far as may be, apply in the case of appeals under section...effect shall be given to the order of the Supreme Court in the manner provided in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
by the Board as per the guidelines issued by it. (2) If a deduction under this section...and allowed for any tax year in respect of any expenditure referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
in the total income of the assessee for any tax year as per the provisions of section...92(2)(h) of this Act or section 56(2)(ix) of the Income-tax...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
or realised. (2) The amount deemed to be income from house property under sub-section...equal to 30% of the arrears of rent or the unrealised rent referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
, its value substantially from the assets located in India, as referred to in section...purposes of determination of any income accruing or arising in India under the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Irrespective of anything contained in section 304(1) or (5), where the person entitled...to the income referred to in section 9(2) is a...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
instructions and directions. (2) No orders, instructions or directions under sub-section...from time to time (whether by way of relaxation of any of the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
which the amount was borrowed or repaid. (2) Where the amount borrowed under sub-section...shall not be liable to be assessed again in respect of such amount under that...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
group of cases, as specified in the notification. (2) For the purposes of this section...Special Court shall also try an offence, other than an offence referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
of 1949) applies and includes any bank or banking institution referred to in section...rural development bank” shall have the meanings respectively assigned to them in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
bank account; or (iv) any other electronic mode, as may be prescribed. (2) Sub-section...savings bank or co-operative bank; (b) transactions of the nature referred to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
other relevant circumstances, it is necessary so to do. (2) The provisions of section...with necessary modifications, apply in relation to such reference made under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
transferor and shall be included in his total income. (2) The provisions of sub-section...in cases referred to in clause (a). (3) Irrespective of the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
case may be, wholly and exclusively in connection with such transfer. (2) This section...shall not apply to an asset referred to in section 67(6).
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
subject to the provisions of this Act. (2) The charge of income-tax under sub-section...year, it shall be charged accordingly. (5) For the income chargeable under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
at least one month before the due date for filing the return of income under section...amount of dividend distributed by the domestic company, has been allowed under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
No directions which are prejudicial to the assessee shall be issued under sub-section...giving an opportunity of being heard to the assessee. (3) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
not charged to income-tax for any earlier tax year. (2) For the purposes of sub-section...a firm from the firm shall not be regarded as salary for the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
to be proceeded against and punished accordingly. (2) Nothing contained in sub-section...the commission of such offence. (3) Irrespective of anything contained in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
property” cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
114. (1) Any loss, computed in respect of a specified business, referred to in section...computed in respect of a specified business cannot be wholly set off under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
under this Act; (b) rules of procedure framed by the Appellate Tribunal under section...364; or (c) every notification issued under sections...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
income-tax authority as may be prescribed. (2) The statement referred in sub-section...by him in such production or specified activity. (3) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
in that year to the account of an employee under a pension scheme mentioned in section...dividend declared by a company or distributed or paid by it within the meaning of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
religious purposes by such registered non-profit organisation as referred in section...such tax year; and (e) gains of any commercial activity permissible under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
any, remaining payable under this Act by such person. (2) Any action under sub-section...proposed to be taken. (3) Where,— (a) a part of the refund is set off under...
Act: आयकर अधिनियम, 2025 Year: 2025

