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Jan 6, 26, 12:52 PM
Deduction from tax on certain securities Deduction from tax on certain securities...[Omitted by the Finance Act, 1988,...
Act: Income-tax Act, 1961 Chapter: Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE Language: English Features: Acts Sections - Income tax act: Section - 86A Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090949 2025-11-01 80P Deduction in respect of income of co-operative...assessee being a co-operative society, the gross total income...
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 - 80P Year: 2025 -
Mar 27, 26, 5:01 PM
4) of section 90 or sub-section (4) of section 90A, as the case may be, then, income-tax...at the time of payment thereof by any mode, whichever is...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196D 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, 1:01 PM
Penalty for failure to deduct tax at source Penalty for failure to deduct tax at...payment of,] the whole or any part of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271C Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091553 2025-11-01 276CCC Failure to furnish return of income in search...return of income in search cases. 276CCC....Ins. by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CCC Year: 2025 -
Jan 6, 26, 12:59 PM
statements of tax collected at source. 206CB. (1) Where a statement of tax collection...due to, the collector, as required...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CB 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 -
Jan 6, 26, 12:53 PM
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, 12:48 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 -
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
Act, 1961 (43 of 1961) with respect to such application; (b) the amount repaid...Act,...
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 -
Apr 1, 26, 11:44 AM
the Supreme Court in an appeal under section 261 of the Income-tax Act,...
Act: Income-tax Act, 2025 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 -
Mar 27, 26, 12:39 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 -
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 -
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 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 -
Apr 1, 26, 11:40 AM
computed separately under this Part as per their respective share shall be included...in their total income. (2) The relief available...
Act: Income-tax Act, 2025 Year: 2025
