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1 अप्रैल 26, 11:40 am
research related to the business of the assessee subject to provisions of this section...sub-section (3)(b)(ii)....16 read with...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
said agreement, he shall, irrespective of anything to the contrary contained in section...month in which the agreement was entered into. (2) Except as provided in this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
. (1) Where the return of undisclosed income as required under a notice under section...294(1)(c). (3) The order imposing penalty under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
166; or (c) an order cancelling the order under section 166 and directing a fresh...order under the said section. (2) For the purpose of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
33(8), determined in such manner, as may be prescribed; (b) section 45(3)(a) or...(b) or (c); (c) section 46; (d) ...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
required to deduct or collect any amount under this Act; or (b) referred to in section...(1), if any person, as referred to in that sub-section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
Income in respect of securities other than units referred to in section 208....Short-term capital gains referred to in section 196 arising from the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
a capital asset effected in a tax year shall, save as otherwise provided in sections...which the transfer took place. (2) Irrespective of anything contained in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
508 may direct that a person required to furnish a statement under sub-section (...1) of the said section shall pay penalty of ₹ 50000, if such...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
any income, which has escaped assessment; or (b) imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
less than the cost of the new asset, no capital gains shall be charged under section...(2) shall, subject to sub-section (7), be deemed to be the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
b) an order passed by a Principal Commissioner or Commissioner under— (i) section...332(7) or (8) or (9) or 351(2)(ii) or 354(3); or (ii) ...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
263 and thereafter notice under section 270(8) shall be issued; (ii) any return...247 or requisitioned under section 248 shall be dealt with as...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
Rectification of mistake. 287. (1) An income-tax authority referred to in section...270(1); (c) intimation under section 399. (2) Irrespective of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
the following deductions:— (a) for dividends [excluding those referred to in section...92(2)(c), so far as may be, an amount as per section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
(1) The Competent Authority may, for any order, other than an order to which section...made more than one year previously. (3) An application for revision under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
The value taken into account under section 92(2)(m). 18....Capital asset referred to in section 26(2)(j)....The fair market value for...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
undivided family, shall be allowed a deduction of a sum as specified in sub-sections...(2) to (8), payment of which is made by any mode as specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
. (2) In case of assets referred to in sub-section (1) of an undertaking engaged...54, no deduction under this sub-section shall be allowed. (4)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
eligible business, there shall, as per and subject to the provisions of this section...business for three consecutive tax years. (2) The deduction specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Other modes of recovery. 416. (1) Where no certificate has been drawn up under section...Officer may recover the tax by any one or more of the modes provided in this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
to in clause (b) of that sub-section, “14%” had been substituted. (3) An assessee...referred to in sub-section (1), or any other assessee, being an...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
No. 6); or (ii) who has exercised the option under section 200(5) or section 201...deduction under any section (other...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
Act but subject to the provisions of Parts A, B, E and this Part (other than section...146; or (ii) sections specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
“cost of improvement” and “cost of acquisition”. 90. (1) For the purposes of sections...No. 1), by the previous owner. (2) For the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
relevant assessment or other order is not the subject-matter of an appeal under section...356 or 357 or 362 or 365 or 367 or revision under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
279; or (d) an order under section 398; or (e) an order imposing penalty under...Chapter XXI; or (f) an order under section 287 or 288...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
with jurisdiction over any area by virtue of any direction or order issued under section...other person residing within the area. (2) Where a question arises under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
of Chapter XI. (11) If any direction issued under sub-section (6) specifies that...(14) and (15), issue directions under sub-section (6) within six...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
No. 1) or deductions allowable under section 82 or 83 or 84 or 85 or 86 or 87 or...253, other than sub-section (4) of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
body or association; or (d) the Registrar or Sub-Registrar appointed under section...the Post Office Act, 2023 (43 of 2023); or (g) the Collector referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098251 2025-11-25 281 Procedure before issuance of notice under section...280 Content Procedure before issuance of notice under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
,— (a) “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
for buildings, machinery, plant or furniture; (e) the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102, 103, 104, 105 or 106. (2) The penalty under sub-section (1) shall be payable...in addition to the tax payable under section 195. (3) No...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b) in a case where any tangible asset [as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
allowed on actual payment basis only. 37. (1) The sums payable, as specified in sub-section..., shall be allowed as a deduction while computing the income chargeable under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...
Act: आयकर अधिनियम, 2025 Year: 2025

