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कोई फ़िल्टर उपलब्ध नहीं
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1 अप्रैल 26, 11:42 am
102120000000098152 2025-11-25 182 Treatment of connected person and accommodating party. Content Treatment of connected person and accommodating party. Treatment of connected person and...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098210 2025-11-25 240 Taxpayer’s Charter. Content Taxpayer’s Charter. Taxpayer’s Charter. 240. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098208 2025-11-25 238 Control of income-tax authorities. Content Control of income-tax authorities. Control of income-tax authorities. 238. The Board may, by notification, direct that...
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
102120000000098339 2025-11-25 369 Tax to be paid irrespective of appeal, etc. Content Tax to be paid irrespective of appeal, etc. 5. -General Tax to be paid irrespective of appeal, etc. 369....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098342 2025-11-25 372 Exclusion of time taken for copy. Content Exclusion of time taken for copy. Exclusion of time taken for copy. 372. In computing the period of limitation prescribed...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098340 2025-11-25 370 Execution for costs awarded by Supreme Court. Content Execution for costs awarded by Supreme Court. Execution for costs awarded by Supreme Court. 370. The High...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098344 2025-11-25 374 Interpretation of “High Court”. Content Interpretation of “High Court”. Interpretation of “High Court”. 374. For the purposes of this Chapter, “High Court” means,—...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098353 2025-11-25 383 Application for advance ruling. Content Application for advance ruling. Application for advance ruling. 383. (1) An applicant desirous of obtaining an advance...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098351 2025-11-25 381 Board for Advance Rulings. Content Board for Advance Rulings. Board for Advance Rulings. 381. (1) The Central Government shall constitute one or more Boards for...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098352 2025-11-25 382 Vacancies, etc., not to invalidate proceedings. Content Vacancies, etc., not to invalidate proceedings. Vacancies, etc., not to invalidate proceedings. 382. No...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098358 2025-11-25 388 Procedure of Board for Advance Rulings. Content Procedure of Board for Advance Rulings. Procedure of Board for Advance Rulings. 388. The Board for Advance Rulings...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098206 2025-11-25 236 Income-tax authorities. Content Income-tax authorities. CHAPTER XIV TAX ADMINISTRATION A.-Authorities, jurisdiction and functions Income-tax authorities. 236. For...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098207 2025-11-25 237 Appointment of income-tax authorities. Content Appointment of income-tax authorities. Appointment of income-tax authorities. 237. (1) The Central Government may...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098294 2025-11-25 324 Charge of tax in case of a firm. Content Charge of tax in case of a firm. 14.-Assessment of firms Charge of tax in case of a firm. 324. In the case of a firm which...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098301 2025-11-25 331 Liability of partners of limited liability partnership in liquidation. Content Liability of partners of limited liability partnership in liquidation. 16.-Liability...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098299 2025-11-25 329 Joint and several liability of partners for tax payable by firm. Content Joint and several liability of partners for tax payable by firm. Joint and several...
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, 11:44 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, 11:44 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
102120000000098320 2025-11-25 350 Permitted modes of investment. Content Permitted modes of investment. Permitted modes of investment. 350. (1) The modes of investing or depositing the money under...
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, 11:42 am
102120000000098142 2025-11-25 172 Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Content Report from an accountant...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098274 2025-11-25 304 Liability of representative assessee. Content Liability of representative assessee. Liability of representative assessee. 304. (1) Every representative assessee,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098406 2025-11-25 436 Correctness of assessment not to be questioned. Content Correctness of assessment not to be questioned. Correctness of assessment not to be questioned. 436. In a...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098402 2025-11-25 432 Person entitled to claim refund in certain special cases. Content Person entitled to claim refund in certain special cases. Person entitled to claim refund in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098401 2025-11-25 431 Refunds. Content Refunds. CHAPTER XX REFUNDS Refunds. 431. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source. Content Penalty for failure to collect tax at source. Penalty for failure to collect tax at source. 449. (1) If any...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098426 2025-11-25 456 Penalty for failure to furnish statement or information or document by an eligible investment fund. Content Penalty for failure to furnish statement or information...
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, 11:46 am
102120000000098463 2025-11-25 493 Proof of entries in records or documents. Content Proof of entries in records or documents. Proof of entries in records or documents. 493. Entries in the records...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098500 2025-11-25 530 Act to have effect pending legislative provision for charge of tax. Content Act to have effect pending legislative provision for charge of tax. Act to have effect...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098499 2025-11-25 529 Power to withdraw approval. Content Power to withdraw approval. Power to withdraw approval. 529. Where the Central Government or the Board or an income-tax...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098498 2025-11-25 528 Power of Central Government or Board to condone delays in obtaining approval. Content Power of Central Government or Board to condone delays in obtaining approval....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
102120000000097983 2025-11-25 13 Computation of total income Content Computation of total income CHAPTER IV Computation of total income A.-Heads of income Heads of income. 13. Save as otherwise...
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
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

