Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 10:20 PM
In section 271E of the Income-tax Act, in sub-section (2), the following proviso...shall be inserted, namely:— "Provided...
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Nov 1, 25, 10:15 PM
In section 271DA of the Income-tax Act, in sub-section (2), the following proviso...shall be inserted, namely:— "Provided...
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Nov 1, 25, 10:13 PM
In section 271D of the Income-tax Act, in sub-section (2), the following proviso...shall be inserted, namely:— "Provided...
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Nov 1, 25, 10:11 PM
In section 271CA of the Income-tax Act, in sub-section (2), the following proviso...shall be inserted, namely:— "Provided...
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Nov 1, 25, 10:17 PM
In section 271DB of the Income-tax Act, in sub-section (2), the following proviso...shall be inserted, namely:— "Provided...
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Nov 1, 25, 8:02 PM
In section 115VX of the Income-tax Act, in sub-section (1), with effect from the...the Inland Vessels...
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Apr 17, 26, 1:18 PM
In section 87A of the Income-tax Act, with effect from the 1st April, 2026,— (a)...the first proviso, shall not exceed the...
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Nov 1, 25, 10:00 PM
In section 264 of the Income-tax Act, in sub-section (6), in the Explanation, for...the words "any period during which any...
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Nov 1, 25, 9:58 PM
In section 263 of the Income-tax Act, in the Explanation, occurring after sub-section...(3), for the words "any period...
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Jan 23, 26, 10:12 AM
In section 158BB of the Income-tax Act, with effect from the 1st day of September...of the block period, namely:— (a) ...
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Jan 6, 26, 12:53 PM
102120000000090995 2025-11-01 92F Definitions of certain terms relevant to computation...of arm’s length price, etc Definitions of certain terms...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92F Year: 2025 -
Nov 1, 25, 8:15 PM
In section 139 of the Income-tax Act, in sub-section (8A),— (a) for the words "...updated return shall be furnished by...
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Nov 1, 25, 8:59 PM
In section 158BFA of the Income-tax Act, with effect from the 1st day of September...income", the...
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Jan 6, 26, 1:00 PM
102120000000091455 2025-11-01 269A Definitions Content Definitions CHAPTER XX-A ACQUISITION...OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269A Year: 2025 -
Nov 1, 25, 8:52 PM
For section 158BD of the Income-tax Act, the following section shall be substituted...Undisclosed...
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Nov 1, 25, 8:50 PM
In section 158BC of the Income-tax Act, in sub-section (1), with effect from the...including the undisclosed...
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Jan 23, 26, 10:12 AM
In section 115VD of the Income-tax Act, with effect from the 1st April, 2026,— (i..., 1958 (44 of 1958)", the words and...
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Nov 1, 25, 6:27 PM
In section 12AB of the Income-tax Act,— (a) in sub-section (1), the following proviso...shall be inserted, namely:— ...
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Nov 1, 25, 8:38 PM
In section 155 of the Income-tax Act, after sub-section (20), the following sub-section...in relation to an international...
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Nov 1, 25, 6:59 PM
In section 80CCD of the Income-tax Act, with effect from the 1st April, 2026,— (a...also be allowed, where any payment or...