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chargeable under the head “Income from house property”, “Profits and gains of business...section 32(1) of the...

Any income other than the income chargeable under the head “Profits and gains of...income shall...

under any provision of this Act or the Income-tax Act,...

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...

under Chapter VII of the Finance Act, 2013 (17 of 2013) or in respect of trading...any law in force; and (ii)   the Permanent Account Number...

powers and discharge the functions conferred on the Appellate Tribunal by this Act...; (b)   before the commencement of Part XIV of Chapter VI of the Finance...

of the other enterprise; or (ii)   one enterprise holds, at any time during the tax...or section 80-IA(8) or (10) of the...

SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act

, as levied under the Central Acts; (C)   Education Cess on income-tax, if any,...

and subject to the provisions of this Act. (2) The charge of income-tax under sub-section...of...

Content Jurisdiction of income-tax authorities....Jurisdiction of income-tax authorities. 241....

102120000000098164 2025-11-25 194 Tax on certain incomes....Content Tax on certain...

authority. (6) The income-tax authority acting under sub-section (4) shall only...undertake the...

or income of any other person in respect of whom he is assessable under this Act...section 263. (3) Any return of...

Act, 2019 (50 of 2019). (5) For the purposes of this section,— (a)   “relevant tax...year in which permission under...

on which income-tax under this Act and...

11. (1) In computing the total income of any person for a tax year under this Act...be charged to...

the Patents Act, 1970 (39 of 1970); and (d)   having gross total income for the...the Patents Act, 1970 (39 of 1970), the...

or any income accrues or arises to him, such income shall be chargeable to income-tax...set off...

  A = the amount of advance tax payable in a financial year;   B = income-tax on...income is...

on the total income for any tax year, subject to the conditions mentioned in column...Such authority is established in a State by or...

of this Act (other than this Part) pertaining to any tax year falling in the block...section 293(7) shall be charged to...

under this Chapter, then subject to the rules made under this Act,— (a)   the payee...deduction of...

may make a Scheme for furnishing returns of income through a tax return preparer...through a tax return preparer...

in that current tax year. (2) The total income of each completed tax year or part...section 268(1), setting forth his— (a)...

chargeable under the head “Salaries” shall deduct income-tax on the amount payable...under any...

Tax on updated return. 267. (1) Where no return of income under section 263(1) or...year. (6) For the purposes of...

under section 263; (ii)   taken into account the amount for computing income in...that return of income; and (iii)   paid...

computing the total income of a tax year of any eligible person, as mentioned in...Any income from a securitisation trust,...

year and shall accordingly be charged to income-tax for that tax year, as if the...year and shall accordingly be charged...

year, the income of the period beginning from the first day of that tax year up...in that tax year. (2) The total...

Content Tax on income of new manufacturing domestic companies....this Act; (d)   30% on the...

Table Total income and rate of tax Conditions A B (a)   15% on the total income other...this Act;...

empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act,..., to the...

” means income-tax charged as per this Act; (c)   “Indian rate of tax” means the...rate...

Content Tax on income from securitisation trusts. F....shall be chargeable to income-tax in the...

or under-reports his income, under this Act, he shall be punishable,— (a)   in a...case, where...

, if any, already paid under any provision of this Act; (b)   any tax deducted or...relief of tax...

102120000000098215 2025-11-25 245 Faceless jurisdiction of income-tax authorities...Content Faceless jurisdiction of...

for an inter-valuation period exceeding twelve months, then, in computing the income-tax...payable for that year credit shall— (a)   not be given...

sub-section (1)(b) shall be deemed to be the income of the assessee of the tax year...under section 263 for the...

ELECTORAL TRUSTS In computing the total income of a tax year of any eligible person...Any income which is chargeable...

Content Tax on income referred to in sections 102 to 106....Tax on income referred to in sections...

case, exceed the gross total income of the assessee. (3) If the deduction under...Act for such...

Disclosure of information relating to assessees. 258. (1) The Board or any other income-tax...authority in the performance of its functions...

No. 1), be jointly and severally liable for the tax on the income so assessed. (5...total income of the...

purposes of computing the total income under this Chapter, no deduction shall be...which does not form part of the total...

to income-tax under the head “Income from other sources”, if it is not chargeable...shall be...

or to the evasion of payment of tax on income it is necessary or expedient so to...this Act or...

102120000000098178 2025-11-25 208 Tax on income from units purchased in foreign currency...their transfer. 208. (1) The...

referred to in section 9(2), or specifying the manner in which the said income is...entered into; and (b)   on the Principal Commissioner or Commissioner, and the...

102120000000098173 2025-11-25 203 Tax on income of certain resident co-operative...Content Tax on...

102120000000098170 2025-11-25 200 Tax on income of certain domestic companies....Content Tax on...

Deductions from income from house property. 22. (1) The income under the head “Income...this...

Content Avoidance of income-tax by transactions resulting in transfer of income to...or not it would have been chargeable...

forward and set off of losses; (ii)   tax credit in respect of tax paid on deemed...income relating to certain companies;...

of any assessee chargeable under the head “Income from other sources”:— (a)   any..., payable outside India, on which tax...

SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF...shall be charged to...

or of the inaccuracy of particulars furnished in respect of such income, has made...in consequence of an order passed under this...

section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels...” means the income of a tonnage...