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कोई फ़िल्टर उपलब्ध नहीं
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1 अप्रैल 26, 11:44 am
341 and accumulated or set apart income under section 342, to the extent of 15%...350. (2) The deemed accumulated income under this section shall...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(3); and (b) its profits from incidental activities referred to in sub-section...(7). (2) Where the aggregate of all such incomes specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098438 2025-11-25 468 Penalty for failure to comply with the provisions of section...397 Content Penalty for failure to comply with the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
61 in so far as it relates to business referred to in section 61(2) (Table: Sl....No. 5), shall not apply in respect of the income referred to in this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
amount paid as interest during a tax year, subject to the provisions of this section...made out of his income chargeable to tax. (2) The deduction referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
income of an assessee, there shall be deducted, as per the provisions of this section... the contribution is made in cash exceeding ₹ 2000. (3) Deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii) ignored for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
employer, shall be allowed as deduction in computing income chargeable under section... any sum paid by way of contribution towards a pension scheme referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
dissolution Discontinued business. 320. (1) Irrespective of anything contained in section...268(1). (7) Irrespective of anything contained in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b) not chargeable to tax under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
safe harbour rules. 167. (1) The determination of— (a) income referred to in section...9(2); or (b) arm’s length price under section 165 or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
506 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, 11:40 am
under the relevant law; (c) duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
263(1), or by notice given under section 268(1) or 280, he shall be punishable,—...(1) for failure to furnish in due time the return of income under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
relevant tax year”) in which it is chargeable to tax as per this Part— (a) sections...been given full effect to for that tax year itself; (b) no loss referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
payable by the assessee on the total income, subject to the provisions of sub-section...(1)(i). (3) The provisions of sub-section (1)(b) shall not...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
any sum in the hands of the legal representative as per the provisions of sub-section...assessee for the purposes of this Act. (4) Subject to the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098296 2025-11-25 326 Assessment when section 325 not complied with....Content Assessment when section 325 not complied...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
) in respect of which such authority is authorised for the purposes of this section..., or relevant to, any proceeding under this Act. (2) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
income chargeable to tax has escaped assessment for any tax year (herein and in sections...relevant tax year), the Assessing Officer may, subject to the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
such tax year; or (c) where during the tax year, the assessee referred to in section...business or profession to be lower than the deemed profits as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
profits or gains arising from the transfer of capital asset not charged under section...67 by virtue of section 70(1)(c) and (d) shall,...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
the tax year in which the transfer took place, subject to the provisions of sub-section...shall be deemed to be the cost of acquisition and the cost of improvement for...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
102120000000098252 2025-11-25 282 Time limit for notices under sections 280 and 281...Content Time limit for notices under sections 280 and 281...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
67:— Where, A = the capital gains not to be charged under section 67; B =... (2) For the purposes of sub-section (1),— (a) “cost”, in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B) section...on the health of such employee under any scheme approved, for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
162; (b) any transaction of the nature described in section 163(1) and (2) shall...be deemed to be an international transaction within the meaning of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
interest or similar payment in respect of excess interest, as specified in sub-section...lender, not being an associated enterprise, has issued a debt referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
If the person is carrying on business or profession, referred to in section 58(2)...or profession, declared by the assessee are as per section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d) issuing commissions. (2) The powers conferred under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
by notification, specify in this behalf. (3) The order of transfer under sub-section...241 and this section, “case”, in relation to any person...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
building or both, is less than the stamp duty value, then, for the purposes of section...the date of the agreement in “specified banking or online mode” as defined in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
the commission of such offence. (3) Irrespective of anything contained in sub-sections...such company shall be punished with fine and every person referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
or other modification of income-tax for any class of persons specified in sub-section...year beginning on or after 1st April, 1992. (2) The persons referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
other sum in respect of which a notice of demand has been issued earlier under section...is reduced as a result of an order of the Adjudicating Authority as defined in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
provisions. 285. (1) In an assessment, reassessment or recomputation made under section...356 or 357 or 378. (3) Where a claim has been made by an assessee under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
508(1), fails to furnish such statement within the time prescribed under sub-section...(2) thereof, the income-tax authority prescribed under the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
102120000000098324 2025-11-25 354 Application for approval for purpose of section...Content Application for approval for purpose of section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
his own accord. 406. (1) Every person, who is liable to pay advance tax under section..., pay advance tax on the specified sum, calculated in the manner laid down in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098421 2025-11-25 451 Penalty for failure to comply with provisions of section...186 Content Penalty for failure to comply with provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
of the Central Government, as required under— (i) Note 2 below the Table in section...393(3); or (ii) Note 6 to section 393(1) (Table:...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098417 2025-11-25 447 Penalty for failure to furnish report under section...172 Content Penalty for failure to furnish report under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
year after the date of succession. (2) Irrespective of anything contained in sub-section...as may be, apply accordingly. (3) Irrespective of anything contained in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098436 2025-11-25 466 Penalty for failure to comply with the provisions of section...254 Content Penalty for failure to comply with the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098420 2025-11-25 450 Penalty for failure to comply with provisions of section...185 Content Penalty for failure to comply with provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098422 2025-11-25 452 Penalty for failure to comply with provisions of section...187 Content Penalty for failure to comply with provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098443 2025-11-25 473 Contravention of order made under section 247 Content...Contravention of order made under section 247....CHAPTER...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
2) If the shareholder receives any consideration of the nature referred to in section...of such consideration shall be deemed to be nil. (3) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
form and manner, as may be prescribed, on or before the due date specified in section...(1) shall be invested or deposited in any of the modes permitted under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
computed in respect of a speculation business cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098444 2025-11-25 474 Failure to comply with section 247(1)(ii) Content...Failure to comply with section 247(1)(ii) Failure to comply...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:39 am
. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025

