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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, 12:50 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, 12:49 PM
The following income shall be chargeable to income-tax under the head "Profits and...the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 28 Year: 2025 -
Jan 12, 26, 6:31 AM
does not form part of the total income under this Act in accordance with such method...which does not form part of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14A Year: 2025 -
Jan 6, 26, 12:51 PM
to income-tax under the head "Income from other sources", if it is not chargeable..., shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 56 Year: 2025 -
Mar 27, 26, 5:21 PM
be profits and gains of business or profession and accordingly chargeable to income-tax...to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 41 Year: 2025 -
Jan 6, 26, 12:49 PM
from income from house property. 25....the income chargeable under the head "Income from house...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 25 Year: 2025 -
Jan 6, 26, 12:48 PM
IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14....Save as otherwise provided by this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14 Year: 2025 -
Jan 6, 26, 12:50 PM
Content Relief of tax on capital gains in certain cases Relief of tax on capital...The Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54A Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090783 2025-10-31 35DDA Amortisation of expenditure incurred under voluntary...any other provision of this Act....CHAPTER IV CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35DDA Year: 2025 -
Jan 6, 26, 12:49 PM
Deductions from income from house property Deductions from income from house property...Income chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 24 Year: 2025 -
Jan 6, 26, 12:51 PM
to tax Profits chargeable to tax. 59. (1) The provisions of sub-section (1) of section...41 shall apply, so far as may be, in computing the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 59 Year: 2025 -
Jan 6, 26, 12:49 PM
—Income from house property Income from house property. 22....business or profession carried on by him the profits of which are chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 22 Year: 2025 -
Jan 23, 26, 7:02 AM
w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B....[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]...CHAPTER IV CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 18 to 21 Year: 2025 -
Jan 6, 26, 12:49 PM
includes income chargeable to tax under the head "Profits and gains of business...this Act in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AB Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090799 2025-10-31 43CB Computation of income from construction and service...contracts Content Computation of income from construction...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CB Year: 2025 -
Jan 6, 26, 12:50 PM
otherwise allowable under this Act in respect of— Item number Spacer Provision text...Sub. by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43B Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090818 2025-10-31 44DA Special provision for computing income by way...by way of royalties, etc., in case of non-residents. 44DA. (1) The...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44DA Year: 2025 -
Jan 6, 26, 12:49 PM
the provisions of the Indian Income-tax Act, 1922 (11 of 1922), or this Act in computing...(c)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090817 2025-10-31 44D Special provisions for computing income by way...etc , in the case of foreign companies Content Special provisions for computing...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44D Year: 2025 -
Jan 6, 26, 12:49 PM
assessed as an association of persons, but the share of each such person in the income...computed in accordance with sections 22 to 25 shall be included in his total...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 26 Year: 2025 -
Jan 6, 26, 12:50 PM
the provisions of section 10AA and Chapter VI-A under the heading "C....the provisions of this Act in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AD Year: 2025 -
Jan 6, 26, 12:50 PM
basis by reference to the income chargeable under the head "Salaries" or to the...any Act, rule, order or notification...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 36 Year: 2025 -
Jan 6, 26, 12:49 PM
the provisions of the Indian Income-tax Act, 1922 (11 of 1922), or this Act in computing...a...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32A Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090751 2025-10-31 29 Income from profits and gains of business or profession..., how computed Content Income from profits and gains of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 29 Year: 2025 -
Jan 6, 26, 12:50 PM
, 2022, made under the] International Financial Services Centres Authority Act, 2019...the Securities and Exchange Board of India...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 47 Year: 2025 -
Jan 6, 26, 12:49 PM
may be prescribed and deliver or cause to be delivered to the said prescribed income-tax...any Central, State or Provincial...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35 Year: 2025 -
Feb 26, 26, 11:57 AM
under section 90 or, as the case may be, deduction from the Indian income-tax payable...—For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 40 Year: 2025 -
Jan 6, 26, 12:50 PM
under the head "Capital gains", and shall be deemed to be the income of the previous...chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 45 Year: 2025 -
Jan 6, 26, 12:49 PM
(Exemption) or the Chief Commissioner of Income-tax (Exemption) is satisfied that...(Exemption) or the Chief Commissioner of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AC Year: 2025 -
Jan 6, 26, 12:51 PM
The income chargeable under the head "Income from other sources" shall be computed...under the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 57 Year: 2025 -
Jan 6, 26, 12:49 PM
gains of business of that previous year and shall accordingly be chargeable to income-tax...asset is sold or otherwise transferred and shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33AB Year: 2025 -
Jan 6, 26, 12:51 PM
chargeable under the head "Income from other sources", namely :— Item number Spacer...". (4) In the case of an assessee having...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 58 Year: 2025 -
Jan 13, 26, 7:12 AM
The income chargeable under the head "Salaries" shall be computed after making the...the amount of the salary, whichever is less: 6[Provided that...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 16 Year: 2025 -
Jan 6, 26, 12:50 PM
The income chargeable under the head "Capital gains" shall be computed, by deducting...as income of such specified entity...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 48 Year: 2025 -
Jan 6, 26, 12:49 PM
business or profession of that previous year and shall accordingly be chargeable to income-tax...shall be deemed to be profits and gains of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33ABA Year: 2025 -
Jan 6, 26, 12:50 PM
exceeds the maximum amount which is not chargeable to income-tax, shall be required...Ins. by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44ADA Year: 2025 -
Jan 6, 26, 12:49 PM
Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 8....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 9....Sub, by Act No. 08 of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 17 Year: 2025 -
Feb 19, 26, 10:31 AM
relating to the computation of income under the head "Profits and gains of business...the profits and gains of business or profession and...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 40A Year: 2025 -
Feb 19, 26, 10:26 AM
exceeds the maximum amount which is not chargeable to income-tax, shall be required...10A, 10AA, 10B, 10BA or deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AD Year: 2025
