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group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

102120000000097978 2025-11-25 8 Income on receipt of capital asset or stock-in-trade..., or both, were received by the specified person; and (ii)   chargeable to...

the option for tonnage tax scheme is exercised. (8) An option for tonnage tax scheme...company is excluded from the tonnage...

102120000000098065 2025-11-25 95 Profits chargeable to tax....Content Profits chargeable to tax. Profits chargeable to...

INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and...

The return of income under section 263 required to be furnished by the person specified...Person furnishing return of...

Interest on excess refund. 426. (1) Subject to the other provisions of this Act,...is due on regular assessment; or (b)   the amount refunded under...

in respect of certain inter-corporate dividends. 148. (1) If the gross total income...of a domestic company in any tax year includes any...