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this Act or under the corresponding provisions of the Indian Income-tax...

INCOME-TAX ON FRINGE BENEFITS A...." or "tax" means the tax chargeable...

102120000000091088 2025-11-01 115V Definitions Content Definitions CHAPTER XII-G...—Meaning of certain expressions...

102120000000091411 2025-11-01 245N Definitions Content Definitions CHAPTER XIX-B...ADVANCE RULINGS Definitions....

text (c)   "Chairman" means the Chairman of the Settlement Commission; (d)   "income-tax...authority" means an...

102120000000090895 2025-10-31 80B Definitions Content Definitions Definitions. 80B..." means the total...

102120000000091575 2025-11-01 280Y Definitions Content Definitions CHAPTER XXII-A...No tax credit certificate granted...

or other amount payable under this Act; or (b)   an increase in a refund of tax...tax or other...

102120000000091215 2025-11-01 158B Definitions Content Definitions 30[CHAPTER XIV-B..., or any expense, exemption, deduction or allowance claimed...

102120000000091047 2025-11-01 115C Definitions Content Definitions CHAPTER XII-A...SPECIAL PROVISIONS RELATING TO CERTAIN...

102120000000090995 2025-11-01 92F Definitions of certain terms relevant to computation...of arm’s length price, etc Definitions of certain terms...

102120000000091455 2025-11-01 269A Definitions Content Definitions CHAPTER XX-A ACQUISITION...OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER...

under sub-section (1) of section 117 ; (10)   "average rate of income-tax" means...of...

102120000000091482 2025-11-01 269UA Definitions Content Definitions Definitions....Provision text (a)   "agreement for...

102120000000091093 2025-11-01 115VE Manner of computation of income under tonnage...tax scheme Content Manner of...

this Chapter, other than those mentioned under section 115BAD, the income-tax payable...has been provided separately...

companies Content Tax on income of new manufacturing domestic companies Tax on income...has been...

  the amount of income-tax calculated on the amount of income by way of interest...income, at the...

income on which no tax is payable Content Determination of tax where total...

this Act, direct that any person who has under-reported his income shall be liable...to pay a penalty in addition to...

tax at source for non-filers of income-tax return Special provision for collection...of tax at...

for non-filers of income-tax return Content Special provision for deduction of tax...tax at...

Jurisdiction of income-tax authorities B....—Jurisdiction Jurisdiction of income-tax authorities....

102120000000091151 2025-11-01 130 Faceless jurisdiction of income-tax authorities...Content Faceless jurisdiction of...

Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963...of...

income relating to certain companies Content Tax credit in respect of tax paid on...deemed income...

authority Content Power to call for information by prescribed income-tax authority...a notice issued under sub-section...

another source under the same head of income Content Set off of loss from one source...against income from another source...

is income received Tax deducted is income received. 198....payable under this...

102120000000091164 2025-11-01 136 Proceedings before income-tax authorities to be...Any proceeding under this...

102120000000091042 2025-11-01 115BBF Tax on income from patent Content Tax on income...from...

102120000000090713 2025-10-31 4 Charge of income-tax Content Charge of income-tax...CHAPTER II...

102120000000091075 2025-11-01 115R Tax on distributed income to unit holders Content...TO TAX ON DISTRIBUTED...

102120000000090971 2025-11-01 87A Rebate of income-tax in case of certain individuals...Content Rebate of...

in transfer of income to non-residents Content Avoidance of income-tax by transactions...resulting in transfer of...

Total income Rate of tax (1) (2) (3) 1. Upto Rs. 2,50,000 Nil 2....Total income Rate of tax (1)...

102120000000091044 2025-11-01 115BBH Tax on income from virtual digital asset Content...Tax on...

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...

102120000000090970 2025-11-01 87 Rebate to be allowed in computing income-tax Content...—Rebate of...

102120000000091024 2025-11-01 115AB Tax on income from units purchased in foreign...currency or capital gains arising from their transfer Content...

TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Tax on distributed...

102120000000091082 2025-11-01 115TD Tax on accreted income Content Tax on accreted...the provisions of this...

102120000000091033 2025-11-01 115BAD Tax on income of certain resident co-operative...societies Content Tax on...

102120000000091364 2025-11-01 233 Recovery of tax payable under provisional assessment...Content Recovery of tax payable...

102120000000091030 2025-11-01 115BAA Tax on income of certain domestic companies...Content Tax on...

102120000000091029 2025-11-01 115BA Tax on income of certain manufacturing domestic...companies Content Tax on...

102120000000091008 2025-11-01 104 Income-tax on undistributed income of certain...

102120000000091081 2025-11-01 115TCA Tax on income from securitisation trusts Content...Tax on...

102120000000091087 2025-11-01 115UB Tax on income of investment fund and its unit...SPECIAL PROVISIONS RELATING TO TAX ON...

102120000000091027 2025-11-01 115AD Tax on income of Foreign Institutional Investors...from securi­ties or capital gains arising from their...

provision of this Act, in addition to the income-tax chargeable in respect of the...the provisions of this...

102120000000091043 2025-11-01 115BBG Tax on income from transfer of carbon credits...Content Tax on...

under Chapter XII-D or XVII-B Content Failure to pay tax to the credit of Central...Government under Chapter XII-D or...

102120000000091041 2025-11-01 115BBE Tax on income referred to in section 68 or section...69 or section 69A or section 69B or section 69C or...

102120000000091026 2025-11-01 115ACA Tax on income from Global depository receipts...ten per cent; 30[(ii)   the amount of...

102120000000091025 2025-11-01 115AC Tax on income from bonds or Global Depository...or capital gains arising from their transfer...

NO INCOME-TAX IS PAYABLE Content INCOMES FORMING PART OF TOTAL INCOME ON WHICH...

102120000000091305 2025-11-01 195A Income payable “net of tax” Content Income payable...“net of...

Income-tax Officer competent to perform any function or functions. 130A....[Omitted by the Direct Tax Laws (Amendment)...

Officer Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax...[Omitted by the Direct Tax Laws...