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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 -
Jan 6, 26, 1:00 PM
Where under an agreement or other arrangement, the tax deductible on any income,..., claims that no...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 248 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091191 2025-11-01 147 Income escaping assessment Content Income escaping...assessment Income escaping...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 147 Year: 2025 -
Mar 27, 26, 5:00 PM
102120000000091308 2025-11-01 196B Income from units Content Income from units Income...issue of a cheque or draft or by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196B 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 -
Apr 1, 26, 11:40 AM
Act, 1961 (43 of 1961) or any other public facility of a similar nature as may be...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 12:45 PM
trust Content Income in respect of investment in securitization trust Income in...issue of a cheque or draft or by any other 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 - 194LBC 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, 12:53 PM
provision of this Act in computing the investment income of a non-resident Indian...chargeable under the head "Capital...
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 - 115D Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091537 2025-11-01 273 False estimate of, or failure to pay, advance tax...was required to pay advance tax in accordance with the notice...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273 Year: 2025 -
Jan 6, 26, 12:52 PM
the provisions of this Act in computing the total income of any person for any period...Sub. for "2025" by Act No. 7 of...
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 - 80-IAC Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090954 2025-11-01 80QQB Deduction in respect of royalty income, etc ,...of certain books other than text-books Content Deduction in respect of royalty...
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 - 80QQB Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139892 2025-10-31 76 Omitted by the Finance Act, 1992, w.e.f....1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993...
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 - 76 Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f....1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993...
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 - 77 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091513 2025-11-01 271CA Penalty for failure to collect tax at source...the tax as required by or under the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271CA Year: 2025 -
Jan 6, 26, 12:54 PM
. 115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI,...per cent of the tax assessed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WJ Year: 2025 -
Mar 27, 26, 5:00 PM
Income from foreign currency bonds or shares of Indian company. 196C....payee or at the time of payment thereof by any mode, whichever is earlier, deduct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196C 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, 12:51 PM
102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...and 80CCD Content Limit on deductions under sections 80C, 80CCC...
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 - 80CCE Year: 2025 -
Jan 6, 26, 12:53 PM
game, the income-tax payable shall be the aggregate of— Item number Spacer Provision...text (i) the amount of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBJ Year: 2025
