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to income-tax under that Act under the head...

102120000000098175 2025-11-25 205 Conditions for tax on income of certain companies...section 80-ID of the...

be chargeable to income-tax under the head “Profits and gains of business or profession...section 35AD of the...

(a) ₹ 75000 or the salary, whichever is less, where income-tax is computed under...Gratuity received...

Clause Definitions A B C 1....of India Act, 1992 (15 of 1992) or regulated under the International Financial...

the Income-tax Act, 1961, as it stood immediately before its repeal by this...

102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax...year”...

102120000000098143 2025-11-25 173 Definitions of certain terms relevant to determination...Definitions of certain terms relevant to determination...