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Jan 6, 26, 12:59 PM
102120000000091363 2025-11-01 232 Recovery by suit or under other law not affected...Content Recovery by suit or under other law not affected...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 232 Year: 2025 -
Apr 1, 26, 11:44 AM
the second proviso to section 80G(5) of the Income-tax Act, 1961 (43 of...
Act: Income-tax Act, 2025 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, 12:54 PM
102120000000091130 2025-11-01 115WKA Recovery of fringe benefit tax by the employer...from the employee Content Recovery of fringe benefit tax by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKA Year: 2025 -
Apr 1, 26, 11:41 AM
the provisions of this Act in computing the total income of any person for any period...of income of the assessee during...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 30, 26, 7:30 AM
any profits and gains from life insurance business, the income-tax payable shall..., at the rate of twelve and one-half per cent; and (ii) 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 - 115B Year: 2025 -
Jan 6, 26, 12:51 PM
BE MADE IN COMPUTING TOTAL INCOME A....total income of an assessee, there shall be allowed from his gross 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 - 80A Year: 2025 -
Jan 6, 26, 12:51 PM
the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...of assessment, be apportioned under...
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 - 67A Year: 2025 -
Jan 20, 26, 7:17 AM
Content Income of trusts or institutions from contributions Income of trusts or...previous year in which such services are so provided and shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 12 Year: 2025 -
Jun 29, 26, 4:43 PM
issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...issue of a cheque or draft or by any other mode,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBA Year: 2025 -
Jul 6, 26, 10:24 AM
Act, 1961 (43 of 1961); or (ix) any other person as may be prescribed; (b) “...imposed under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
section 131(1) or a notice under section 142(1) of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
for payment of advance tax C....—Advance payment of tax Liability for payment of advance tax. 207. (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 207 Year: 2025 -
Apr 1, 26, 11:40 AM
the assessee less depreciation actually allowed under this Act or under the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091526 2025-11-01 271GC Penalty for failure to submit statement under...[Penalty for failure to submit statement under section 285....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GC 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 -
Apr 1, 26, 11:43 AM
section 131(1) or a notice under section 142(1) of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:48 PM
further that no deduction under this section shall be allowed to any undertaking..., where a deduction is allowed under this section in computing...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10BA Year: 2025 -
Jun 30, 26, 11:45 AM
102120000000090983 2025-11-01 92 Computation of income from international transaction...having regard to arm’s length price Content Computation 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 - 92 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091014 2025-11-01 109 “Distributable income”, “investment company” and...[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 109 Year: 2025
