- 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
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1 नव॰ 25, 7:22 am
Notwithstanding anything contained in section 4, if it appears to the 45[Assessing...to the date when the 45 [Assessing] Officer commences proceedings under this...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XV - विशेष मामले में देयता Features: अधिनियम Sections - Income tax act: धारा - 175 Year: 1997 -
17 जन॰ 26, 5:33 am
2025-09-16 PDF Final-ITI-Paper-1.pdf PDF Final-ITI-Paper-2.pdf PDF Final-ITI-Paper-3.pdf PDF Final-ITI-Paper-4.pdf PDF Final-ITO-Paper-1-2025.pdf PDF Final-ITO-Paper-2-2025.pdf PDF...
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1 नव॰ 25, 9:37 am
addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 221 Year: 1997 -
1 नव॰ 25, 1:32 am
Omitted section 109, as amended by the Finance (No. 2) Act, 1962, w.e.f. 1-4-1962...—For the purposes of sections 104, 105 and 107A and this...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XI - अवितरित लाभों पर अतिरिक्त आय कर Features: अधिनियम Sections - Income tax act: धारा - 109 Year: 1997 -
1 नव॰ 25, 4:07 am
(4A) of section 139, and who has not been allotted a permanent account number shall...is payable, a permanent account number. (3) Any person, not falling under...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XIV - मूल्यांकन के लिए प्रक्रिया Features: अधिनियम Sections - Income tax act: धारा - 139क Year: 1997 -
1 नव॰ 25, 6:48 am
person represented by him. 97 [(1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XV - विशेष मामले में देयता Features: अधिनियम Sections - Income tax act: धारा - 161 Year: 1997 -
1 नव॰ 25, 9:03 am
Prior to its omission, section 206B, as inserted by the Finance (No. 2) Act, 1977...—Any person responsible for paying any dividend referred to in...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 206ख Year: 1997 -
1 नव॰ 25, 12:45 pm
provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XX -ग - हस्तांतरण के कुछ मामलों में अचल संपत्ति की केन्द्रीय सरकार द्वारा खरीद Features: अधिनियम Sections - Income tax act: धारा - 269पख Year: 1997 -
31 अक्तू॰ 25, 9:11 pm
Nothing contained in section 45 shall apply to the following transfers :—...(1) of section 115AC, made outside India by a non-resident to another...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 47 Year: 1997 -
1 नव॰ 25, 8:36 am
deduction at lower rate. 197. 33 (1) 34 [Subject to rules made under sub-section...Sub-section (3) omitted by the Finance Act, 1986, w.e.f....
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 197 Year: 1997 -
1 नव॰ 25, 10:15 am
dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVIII - कुछ मामलों में लाभांश पर राहत का सम्मान कर Features: अधिनियम Sections - Income tax act: धारा - 236 Year: 1997 -
1 नव॰ 25, 9:58 am
(1) of section 17 of the Indian Registration Act, 1908 (16 of 1908), purports to...(1) shall be made by the person referred to in that sub-section...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 230क Year: 1997 -
1 नव॰ 25, 12:17 am
Commissioner may allow in this behalf : Provided that no deduction under this section...This topic was dealt with by original section 80F which was...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VI-क - कुल आय की गणना में की जाने वाली कटौतियाँ Features: अधिनियम Sections - Income tax act: धारा - 80द Year: 1997 -
1 नव॰ 25, 12:07 am
—For the purposes of this section,— ( i) "convertible foreign...Section 80-O was inserted, in place of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VI-क - कुल आय की गणना में की जाने वाली कटौतियाँ Features: अधिनियम Sections - Income tax act: धारा - 80ण Year: 1997 -
31 अक्तू॰ 25, 8:52 pm
Prior to omission section 44AC, as inserted by the Finance Act, 1988, w.e.f. 1-4-...any other mode, conducted by any other person or his agent (hereafter in this...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 44कग Year: 1997 -
31 अक्तू॰ 25, 9:49 pm
became the property of the assessee by any of the modes specified in 72 [sub-section...(1) of] section 49, by the previous owner, ...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 55 Year: 1997 -
16 जन॰ 26, 11:41 am
In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, in section...13, in sub-section (1), for the words, figures and letters...
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1 नव॰ 25, 1:43 am
The total undisclosed income of the block period, determined under section 158BC,...Earlier section 113 dealing with "Tax in the case of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XII - कुछ विशेष मामलों में कर का निर्धारण Features: अधिनियम Sections - Income tax act: धारा - 113 Year: 1997 -
31 अक्तू॰ 25, 11:17 pm
the assessee shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VI-क - कुल आय की गणना में की जाने वाली कटौतियाँ Features: अधिनियम Sections - Income tax act: धारा - 80घघ Year: 1997 -
1 नव॰ 25, 1:55 am
the life insurance business.] 17 [(2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XII - कुछ विशेष मामलों में कर का निर्धारण Features: अधिनियम Sections - Income tax act: धारा - 115ख Year: 1997 -
31 अक्तू॰ 25, 8:00 pm
, 1966, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 35क Year: 1997 -
5 मई 26, 6:30 am
Time limit for completion of assessment under section 153A true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
31 अक्तू॰ 25, 8:20 pm
3 or section 3A or an institution notified under section 46 of the State Financial...(2) of section 32 and of sub-section...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 36 Year: 1997 -
1 नव॰ 25, 8:34 am
by way of interest or dividends in respect of bonds or shares referred to in section...that no such deduction shall be made in respect of any dividends referred to in...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 196ग Year: 1997 -
8 जन॰ 26, 10:17 am
case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VI - समायोजन, अग्रेषण, समायोजन Features: अधिनियम Sections - Income tax act: धारा - 69घ Year: 1997 -
5 मई 26, 6:37 am
Procedure on receipt of an application under section 245C true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
5 मई 26, 6:30 am
Procedure before issuance of notice under section 148 true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
1 नव॰ 25, 1:09 am
would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय X - कर वंचन के संबंध में विशेष प्रावधान Features: अधिनियम Sections - Income tax act: धारा - 93 Year: 1997 -
5 मई 26, 6:40 am
Penalty for failure to comply with the provisions of section 139A true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
1 नव॰ 25, 8:14 am
The person responsible for paying to any person any amount referred to in sub-section...(2) of section 80CCB shall, at the time of payment thereof,...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 194च Year: 1997 -
1 नव॰ 25, 12:04 am
Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]...Prior to its omission, section 80MM was amended by the Finance Act,...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VI-क - कुल आय की गणना में की जाने वाली कटौतियाँ Features: अधिनियम Sections - Income tax act: धारा - 80डड Year: 1997 -
1 नव॰ 25, 10:57 am
Every order of settlement passed under sub-section (4) of section 245D shall be conclusive
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XIX-क - मामले के निपटारे Features: अधिनियम Sections - Income tax act: धारा - 245-झ Year: 1997 -
31 अक्तू॰ 25, 8:42 pm
(1) Where an asset [not being an asset referred to in sub-section (2) of section...amalgamating company. (2) Where an asset [not being an asset...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 43ग Year: 1997 -
21 जन॰ 26, 9:23 am
Explanation.— In this sub-section,— (a) the expression "office or place of profit...In case of Government Companies, first and second proviso to...
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1 नव॰ 25, 12:31 pm
with the instrument of transfer : 71 [Provided that the provisions of this sub-section...,— ( a) one set of the statements received by him under...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XX-क - कर चोरी रोकने के लिए हस्तांतरण के कुछ मामलों में अचल संपत्तियों का अधिग्रहण Features: अधिनियम Sections - Income tax act: धारा - 269त Year: 1997 -
31 अक्तू॰ 25, 8:21 pm
respect of the matters dealt with therein, in computing the income referred to in section...(2) of section 32 and of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 36 Year: 1985 -
31 अक्तू॰ 25, 9:19 pm
Notwithstanding anything contained in clause (42A ) of section 2, where the capital...taken as the cost of acquisition of the asset. (2) Where under any provision of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 50 Year: 1997 -
31 अक्तू॰ 25, 8:37 pm
(4) of section 41.] 98....Substituted for "clause (i), clause (ii) or clause (iii) of sub-section (1) or...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 43 Year: 1997 -
8 जन॰ 26, 10:18 am
Prior to substitution, section 71, as substituted by the Finance (No. 2) Act, 1962...Prior to substitution sub-section (4), as inserted by the...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VI - समायोजन, अग्रेषण, समायोजन Features: अधिनियम Sections - Income tax act: धारा - 71 Year: 1997 -
1 नव॰ 25, 3:58 am
proceeding within the meaning of sections 193 and 228 and for the purposes of section...income-tax authority shall be deemed to be a Civil Court for the purposes of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XIII - आयकर प्राधिकरण Features: अधिनियम Sections - Income tax act: धारा - 136 Year: 1997 -
5 मई 26, 6:32 am
Assessment when section 184 not complied with true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
5 मई 26, 6:40 am
Penalty for failure to furnish report or for furnishing inaccurate report under section
Act: आय-कर अधिनियम, 1961 Year: 2026 -
5 मई 26, 6:40 am
Penalty for failure to comply with the provisions of section 203A true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
31 अक्तू॰ 25, 6:55 pm
application for registration of a trust or institution made under clause (a ) of section...heard. (2) Every order granting or refusing registration under clause (b ) of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय III - आय जो कुल आय का हिस्सा नहीं है Features: अधिनियम Sections - Income tax act: धारा - 12कक Year: 1997 -
5 मई 26, 6:40 am
Penalty for failure to comply with the provisions of section 269T true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
1 नव॰ 25, 2:09 am
It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— ( a) ...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XII-क - गैर निवासियों के कुछ आय के संबंध में विशेष प्रावधान Features: अधिनियम Sections - Income tax act: धारा - 115छ Year: 1997 -
1 नव॰ 25, 2:05 am
Chapter VI-A and nothing contained in the provisions of the second proviso to section...Substituted for "under sub-section (2) of...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XII-क - गैर निवासियों के कुछ आय के संबंध में विशेष प्रावधान Features: अधिनियम Sections - Income tax act: धारा - 115घ Year: 1997 -
5 मई 26, 6:40 am
Penalty for failure to comply with provisions of section 269ST true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
31 अक्तू॰ 25, 9:32 pm
Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted new section 54A,...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय IV - कुल आय की गणना Features: अधिनियम Sections - Income tax act: धारा - 54क Year: 1997 -
1 नव॰ 25, 1:45 am
2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XII - कुछ विशेष मामलों में कर का निर्धारण Features: अधिनियम Sections - Income tax act: धारा - 114 Year: 1997 -
5 मई 26, 6:40 am
Penalty for failure to comply with provisions of section 269SU true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
1 नव॰ 25, 12:47 pm
months before the intended date of transfer. (2) The agreement referred to in sub-section...and on behalf of the other parties. 99 (3) Every statement referred to in...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XX -ग - हस्तांतरण के कुछ मामलों में अचल संपत्ति की केन्द्रीय सरकार द्वारा खरीद Features: अधिनियम Sections - Income tax act: धारा - 269पग Year: 1997 -
30 दिस॰ 25, 9:51 pm
be chargeable to tax as part of his total income and nothing contained in this section...Prior to substitution, section 86, as amended by the...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय VII - कुल आय का हिस्सा बनने वाली आय जिस पर कोई आयकर देय नहीं है Features: अधिनियम Sections - Income tax act: धारा - 86 Year: 1997 -
1 नव॰ 25, 10:06 am
Prior to its omission, section 234, as amended by the Taxation Laws (Amendment)...XVII-B or Chapter XVII-C in respect of any income provisionally assessed under...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 234 Year: 1997 -
5 मई 26, 6:40 am
Penalty for failure to submit statement under section 285 true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
5 मई 26, 6:40 am
Penalty for failure to furnish information or document under section 92D true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
1 नव॰ 25, 9:56 am
may be appointed by the Central Government in this behalf (hereinafter in this section...of any sum payable by the owner or charterer of any ship or aircraft under...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XVII - कर संग्रह और वसूली Features: अधिनियम Sections - Income tax act: धारा - 230 Year: 1997 -
5 मई 26, 6:40 am
Penalty for failure to comply with the provisions of section 269SS true
Act: आय-कर अधिनियम, 1961 Year: 2026 -
1 नव॰ 25, 5:22 pm
Section 10(3) 5,000 Section 12A(b) 25,000 Section 13(2)(g) 1,000 Section 16(i)...
Act: आय-कर अधिनियम, 1961 Chapter: अध्याय XXIII - विविध Features: अधिनियम Sections - Income tax act: दसवीं अनुसूची Year: 1997 -
5 मई 26, 6:40 am
Failure to comply with the provisions of sub-sections 1 and 3 of section 178 true
Act: आय-कर अधिनियम, 1961 Year: 2026

