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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 -
Jan 6, 26, 12:59 PM
tax at source for non-filers of income-tax return Special provision for collection...of tax at...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CCA Year: 2025 -
Jan 6, 26, 12:59 PM
for non-filers of income-tax return Content Special provision for deduction of tax...tax at...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206AB Year: 2025 -
Jan 6, 26, 12:54 PM
Jurisdiction of income-tax authorities B....—Jurisdiction Jurisdiction of income-tax authorities....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 120 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091151 2025-11-01 130 Faceless jurisdiction of income-tax authorities...Content Faceless jurisdiction of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 130 Year: 2025 -
Jan 6, 26, 12:54 PM
Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2025 -
Jan 6, 26, 12:53 PM
income relating to certain companies Content Tax credit in respect of tax paid on...deemed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2025 -
Jan 6, 26, 12:55 PM
authority Content Power to call for information by prescribed income-tax authority...a notice issued under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133C Year: 2025 -
Jan 6, 26, 12:51 PM
another source under the same head of income Content Set off of loss from one source...against income from another source...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 70 Year: 2025 -
Mar 27, 26, 4:48 PM
is income received Tax deducted is income received. 198....payable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 198 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091164 2025-11-01 136 Proceedings before income-tax authorities to be...Any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 136 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091042 2025-11-01 115BBF Tax on income from patent Content Tax on income...from...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBF Year: 2025 -
Jan 12, 26, 5:52 AM
102120000000090713 2025-10-31 4 Charge of income-tax Content Charge of income-tax...CHAPTER II...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 4 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091075 2025-11-01 115R Tax on distributed income to unit holders Content...TO TAX ON DISTRIBUTED...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME Language: English Features: Acts Sections - Income tax act: Section - 115R Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090971 2025-11-01 87A Rebate of income-tax in case of certain individuals...Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 87A Year: 2025 -
Jan 6, 26, 12:53 PM
in transfer of income to non-residents Content Avoidance of income-tax by transactions...resulting in transfer of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 93 Year: 2025 -
Jan 9, 26, 10:40 AM
Total income Rate of tax (1) (2) (3) 1. Upto Rs. 2,50,000 Nil 2....Total income Rate of tax (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAC Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091044 2025-11-01 115BBH Tax on income from virtual digital asset Content...Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBH Year: 2025 -
Jan 6, 26, 12:50 PM
Omtt. by Act No. 15 of 2024, w.e.f. 1-4-2025. 26....Sub. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43D Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090970 2025-11-01 87 Rebate to be allowed in computing income-tax Content...—Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 87 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091024 2025-11-01 115AB Tax on income from units purchased in foreign...currency or capital gains arising from their transfer Content...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AB Year: 2025
