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1 अप्रैल 26, 11:43 am
The specified authority for the purposes of sections 280 and 281 shall be the Additional
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
The reason to believe or reason to suspect, as referred to in section 247 or 248,
Act: आयकर अधिनियम, 2025 Year: 2025 -
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that such donation is invested or deposited in any of the modes permitted under section
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section
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for which an application has been made by an applicant, being a resident, under section
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delivered on an appeal made to High Court in respect of an order passed under section
Act: आयकर अधिनियम, 2025 Year: 2025 -
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audited for any tax year or years or furnish the audit report as required under section
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return of total income which is required to be furnished by notice given under section
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share shall be included in their total income. (2) The relief available under section
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1 अप्रैल 26, 11:44 am
If as a result of an appeal under section 356 or 357 or 362, any change is made in
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income-tax under the head “Income from house property”. (2) The provisions of sub-section
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non-profit organisation (other than a registered non-profit organisation mentioned in section
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be necessary for a non-resident Indian to furnish a return of his income under section
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1 अप्रैल 26, 11:46 am
in the possession of an income-tax authority, as may be prescribed. (2) In sub-section
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1 अप्रैल 26, 11:41 am
Irrespective of any other provision of this Act, the amount deemed as income in sub-section
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fails to— (a) keep and maintain the books of account and other documents as per section
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Irrespective of anything contained in the provisions of section 441 or 442 or 446
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or interest therein from being taken in execution of a certificate drawn under section
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a Deputy Director or an Assistant Director. (2) The order referred to in sub-section
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than by way of cash, during a tax year to a political party registered under section
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1 अप्रैल 26, 11:42 am
Irrespective of anything contained in sections 26 to 54 (except 50 and 53), in the
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proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section
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in an arrangement; (8) “relative” shall have the meaning assigned to it in section...or any other tax year; (12) “tax treaty” means an agreement referred to in...
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1 अप्रैल 26, 11:45 am
sufficient cause from presenting the appeal within the period specified in sub-section
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which would be chargeable to tax for such tax year. (3) The provisions of sub-section
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1 अप्रैल 26, 11:45 am
make any claim in that behalf. (2) Where, by the order as referred to in sub-section
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anything to the contrary contained in any other provision of this Act other than sections
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1 अप्रैल 26, 11:44 am
the corpus donation received by the registered non-profit organisation under section
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time; or (c) served upon him in an improper manner. (2) The provisions of sub-section
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a finding of total partition has been recorded by the Assessing Officer under section
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manner and in such tax year, as may be prescribed. (2) For the purposes of this section
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1 अप्रैल 26, 11:41 am
found to be owned by, or belonging to, the assessee. (2) For the purposes of this section
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lacks commercial substance or is deemed to lack commercial substance under section
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Central Government may make rules or issue notifications for the purposes of this section
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two Judges. 366. (1) When an appeal has been filed before the High Court under section
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, is included in the total income of the assessee under this Chapter or under section
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be false or does not believe to be true; or (b) to commit an offence under section
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part in relation to the affairs of the company. (2) For the purposes of this section
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years and with fine. (2) For the purposes of establishing the charge under this section
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register of valuers in which the names and addresses of persons registered under sub-section
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1 जुल॰ 26, 5:22 pm
or (b) actually received, whichever is earlier. (2) For the purposes of this section
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1 अप्रैल 26, 11:41 am
2) Where the net result of computation of income made for any tax year under sections
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1 अप्रैल 26, 11:39 am
Irrespective of anything to the contrary contained in this Act, the provisions of this section
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1 अप्रैल 26, 11:40 am
the purposes of the business or profession, the deduction allowable under sub-section
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sum allocated by way of bonus on such policy. (2) The payment referred in sub-section
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1 अप्रैल 26, 11:44 am
the financial year in which such appeal is filed or transferred to him under section
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1 अप्रैल 26, 11:44 am
Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section
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1 अप्रैल 26, 11:42 am
benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section
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5 अग॰ 26, 7:18 am
a person other than an associated enterprise (“other person”) shall, for sub-section
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VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...
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15 मई 26, 7:04 am
DEPOSITS Content PERMITTED MODES OF INVESTMENT OR DEPOSITS SCHEDULE XVI [See section...The modes of investing or depositing the money referred to in...
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THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS SCHEDULE VIII [See section...A political party registered under section 29A of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:47 am
Schedule XIV INSURANCE BUSINESS Content INSURANCE BUSINESS SCHEDULE XIV [See section...earlier inter-valuation period. (2) Any expenditure which is inadmissible under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS SCHEDULE III [See section...Any income includible in the total income under section...
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SCHEDULE XV [See section 123] DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION...tax year, the following amounts shall qualify as deduction for the purpose of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
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UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE IX [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...
Act: आयकर अधिनियम, 2025 Year: 2025 -
19 अग॰ 26, 2:58 pm
INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS SCHEDULE V [See section...Any income referred to in section 224, accruing or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
TOTAL INCOME Content INCOME NOT TO BE INCLUDED IN TOTAL INCOME SCHEDULE II [See section...not be eligible for exclusion from total income:— (i) any sum received under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
19 अग॰ 26, 2:55 pm
CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA SCHEDULE I [See section...BUSINESS CONNECTION IN INDIA 1. (1) The eligible investment fund referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025

