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कोई फ़िल्टर उपलब्ध नहीं
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1 अप्रैल 26, 11:41 am
from the year in which such company is incorporated. (4) The provisions of sub-section...(18 of 2013) and new directors were appointed by the Central Government under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
35(b)(i) and section 36(4), (5), (6), and (7) shall apply in respect of such sum...invested or deposited back during the tax year, in the modes permitted under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
computed as per the income computation and disclosure standards notified under section...276(2). (2) For the purposes of sub-section (1), the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
26(2)(b) or (c) or (d) or section 38 or 95; (B) section 26(2)(e) or (g); (j) ...to in section 92(2)(m); (v) any...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
(1), or fails to set aside the amount as required by sub-section (3), or parts with...(5), if the amount of any tax payable by the company is notified under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
possession, has reason to believe that— (a) any person to whom a summons under section...131(1) or a notice under section 142(1) of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
(2), shall furnish the report referred to in the said sub-section, in respect of...is not obligated to file the report of the nature referred to in the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
other provisions of this Act, where any refund is granted to the assessee under section... no refund is due on regular assessment; or (b) the amount refunded under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
be allowed during the tax year in which such business is commenced. (3) This section...(1) shall be allowed to the assessee under any other section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
advance tax. 405. (1) The amount of advance tax payable by an assessee under section...Officer under section 407, in the Financial year shall,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
the conditions specified in the scheme or in the notification issued under sub-section...exemption or relief has been claimed and granted as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
either allow or reject the application by an order. (3) For the purposes of sub-section...380(b)(iii) or in the case of an applicant falling under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
263. (2) For the purpose of this section,— (a) “tax return preparer” means any...individual, not being a person referred to in section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
1860), or under any law in force in India; or (c) a company registered under section...8 of the Companies Act, 2013 (18 of 2013) or the companies registered under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
not apply— (i) to a person who is required to deduct tax under provisions of section...Nos. 2(i), 3(i) and 6(ii)]; (ii) to a person referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
ship or a hotel with another company; or (b) a banking company referred to in section...(1)(d),— (a) “control” shall have the same meaning as assigned to it in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
, or any other specialist, as may be prescribed. (3) The deduction under this section...by an employer, for the medical treatment of the person as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
prescribed income-tax authority considers that the statement furnished under sub-section...(1), or in pursuance of a notice issued under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
rate in any of the cases specified in column B(i) and (ii) of the Table in sub-section...(4). (2) The accreted income referred to in sub-section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
the purpose of purchase of an electric vehicle, as per the provisions of this section.... (2) The deduction under sub-section (1) shall be subject...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
241; (b) vesting the jurisdiction with the Assessing Officer under section 242...; or (c) exercise of power to transfer cases under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
other provision of this Act. (2) Where similar securities as referred to in sub-section...any avoidance of income-tax by a transaction of the nature referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
in this Act,— (a) it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
313, where an assessment is made in the hands of successor under section 313(2),..., any allowance in respect of any depreciation carried forward under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
country; or (b) any specified territory, for the purposes mentioned in sub-section...adopting and implementing such agreement. (3) The agreement mentioned in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
any income in the nature of a non-monetary perquisite chargeable to tax under section...140, responsible for paying any income of the nature specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b) expenditure of capital nature referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098423 2025-11-25 453 Penalty for failure to comply with provisions of section...188 Content Penalty for failure to comply with provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
be prescribed by the Board. (2) The most appropriate method referred to in sub-section...to an international transaction or specified domestic transaction as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b); B = income-tax computed under sub-section (1)(b)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Any Investment fund specified in section 224....Any securitisation trust specified in section 221....Any income referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
non-residents. 60. (1) Irrespective of anything to the contrary contained in sections...(2). (2) The deduction allowable under sub-section (1)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
2(101) or section 72, the gains on the transfer or redemption or maturity, of a...capital asset as mentioned in sub-section (2) shall be treated as...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
of acquisition of a residential house property as per the provisions of this section...on the 1st April, 2016 and subsequent tax years. (3) The deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
(1). (3) The directions of the Board under sub-section (1) may authorise any other...of income; and (d) cases or classes of cases. (5) Without prejudice to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
India, shall furnish— (a) the Permanent Account Number allotted to him under section...such Permanent Account Number has been allotted to any person referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
possession, has reason to believe that— (a) any person to whom a summons under section...131(1) or a notice under section 142(1) of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
171 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
282, the notice under section 280 may be issued at any time for the purpose of making...274(6). (2) The provisions of sub-section (1) shall not...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
this Chapter. (2) If an assessee has any income of the nature as specified in section...140, then direct payment of tax for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
arrangement, in writing, the tax deductible on any income, other than interest in section...by an order in writing, allow or reject the application as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025

