- मुख्य पृष्ठ
- खोजें खोजें, (2 का 2)
खोजें
प्रासंगिक दस्तावेज़ खोजने के लिए ऊपर दिए गए खोज शब्द दर्ज करें
कोई परिणाम नहीं मिला
कृपया अपने फ़िल्टर समायोजित करें और पुनः प्रयास करें
कोई फ़िल्टर उपलब्ध नहीं
-
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, 11:40 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, 11:40 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
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, 11:43 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
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, 11:41 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
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
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, 11:42 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, 11:45 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, 11:44 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
)(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, 11:45 am
45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
262 Content Penalty for failure to comply with the provisions of section 262....Penalty for failure to comply with the provisions of section 262....
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, 11:41 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
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, 11:41 am
deduction from the gross total income, subject to conditions specified in sub-section...10 of 1949), applies (including any bank or banking institution referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
in certain cases. 489 . (1) Where during the course of any search made under section...261(g) or on a computer system as defined in section 261(e)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
or (6); or (b) fails to comply with all the terms of a notice issued under section...268(1) or fails to comply with a direction issued 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 -
1 अप्रैल 26, 11:41 am
allowed a deduction from such income computed in the manner specified in sub-sections...(2) to (7). (2) The deduction under this section shall be...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
area to any Special Economic Zone 88. (1) Irrespective of anything contained in section...(1), then,— (a) the unutilised amount shall be charged under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
Act, may attend through an authorised representative. (2) The provisions of sub-section...is required to attend personally for examination on oath or affirmation under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
Where the following assessee has any income of the nature referred to in sub-section...year, at the option of an assessee, in the case of an entity mentioned in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(c) is determined by an advance pricing agreement entered into by him under section...168; (d) is made as per the safe harbour rules made under...
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...(3); and (e) fulfils all the conditions provided in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
439. (3) Irrespective of anything contained in sub-section (1) or (2), if in a case...falling under section 439, the amount of income in respect of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
No. 3 or 4) is transferred in a tax year and sub-section (2)(b) and (c) does not...33(1) to (10) in respect of expenditure mentioned in sub-section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
not being an international transaction),— (a) any transaction referred to in section...122; (b) any transfer of goods or services referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(2) The manner of determination of the arm’s length price referred to in sub-section...(1)(a) or the income referred to in sub-section (1)(b) may...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
India in a tax year of a person shall be determined as per the provisions of this section...or more in the four years preceding such tax year. (3) The provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
International Financial Services Centre which has availed of deduction under section...(4) On receipt of an application for option for tonnage tax scheme under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a) the unutilised amount shall be charged under...
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 sections...45(2) or 47(1)(b); or (B) Chapter VIII-C, other than the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
other provision of this Act, the assessment, reassessment or recomputation under section...271 or 279, as the case may be, with respect to the cases referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
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...the amount of the capital gains. (2) If the capital gains referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
the following deductions:— (a) 30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
by way of interest or dividends in respect of— (i) bonds referred to in sub-section...No. 1); or (ii) Global Depository Receipts referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
the purposes of Part D of this Chapter,— (1) “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Assessment of persons leaving India. 317. (1) Irrespective of anything contained in section...of anything contained in section 268(1) or 280, where...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
, during any proceeding under this Act, require any person referred to in sub-section...(1)(b) shall furnish the information and document referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the..., shall affect the charge of tax on such income under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
thinks fit. (2) The Appellate Tribunal may amend any order passed by it under sub-section...the assessee or the Assessing Officer. (3) An amendment, as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
respect of such book, there shall, as per and subject to the provisions of this section...(2). (2) The deduction under this section shall be equal...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(1) did not apply; and (c) the provisions of section 287 shall, so far as may...be, apply thereto and the period of four years specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Irrespective of anything in the other provisions of this Act, the provisions of this section...a return of the full amount paid or payable to the person as mentioned in...
Act: आयकर अधिनियम, 2025 Year: 2025

