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Mar 27, 26, 4:59 PM
this Act or under the corresponding provisions of the Indian Income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43 Year: 2025 -
Jan 6, 26, 12:54 PM
INCOME-TAX ON FRINGE BENEFITS A...." or "tax" means the tax chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115W Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091088 2025-11-01 115V Definitions Content Definitions CHAPTER XII-G...—Meaning of certain expressions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115V Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091411 2025-11-01 245N Definitions Content Definitions CHAPTER XIX-B...ADVANCE RULINGS Definitions....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245N Year: 2025 -
Jan 6, 26, 12:59 PM
text (c) "Chairman" means the Chairman of the Settlement Commission; (d) "income-tax...authority" means an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245A Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090895 2025-10-31 80B Definitions Content Definitions Definitions. 80B..." means the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80B Year: 2025 -
Jan 6, 26, 12:53 PM
or other amount payable under this Act; or (b) an increase in a refund of tax...tax or other...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 102 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091575 2025-11-01 280Y Definitions Content Definitions CHAPTER XXII-A...No tax credit certificate granted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280Y Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091215 2025-11-01 158B Definitions Content Definitions 30[CHAPTER XIV-B..., or any expense, exemption, deduction or allowance claimed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158B Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091047 2025-11-01 115C Definitions Content Definitions CHAPTER XII-A...SPECIAL PROVISIONS RELATING TO CERTAIN...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115C Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000090995 2025-11-01 92F Definitions of certain terms relevant to computation...of arm’s length price, etc Definitions of certain terms...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92F Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091455 2025-11-01 269A Definitions Content Definitions CHAPTER XX-A ACQUISITION...OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269A Year: 2025 -
Mar 27, 26, 5:22 PM
under sub-section (1) of section 117 ; (10) "average rate of income-tax" means...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 2 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091482 2025-11-01 269UA Definitions Content Definitions Definitions....Provision text (a) "agreement for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091093 2025-11-01 115VE Manner of computation of income under tonnage...tax scheme Content Manner of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VE Year: 2025 -
Jan 6, 26, 12:53 PM
this Chapter, other than those mentioned under section 115BAD, the income-tax payable...has been provided separately...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAE Year: 2025 -
Jan 6, 26, 12:53 PM
companies Content Tax on income of new manufacturing domestic companies Tax on income...has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAB Year: 2025 -
Jan 6, 26, 12:53 PM
the amount of income-tax calculated on the amount of income by way of interest...income, at the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115A Year: 2025 -
Jan 6, 26, 12:53 PM
income on which no tax is payable Content Determination of tax where total...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 110 Year: 2025 -
Jan 6, 26, 1:00 PM
this Act, direct that any person who has under-reported his income shall be liable...to pay a penalty in addition to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270A Year: 2025
