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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, 12:56 PM
102120000000091233 2025-11-01 165 Case where part of trust income is chargeable Content...Case where part of trust income is chargeable Case where...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 165 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091550 2025-11-01 276BB Failure to pay the tax collected at source Content...Failure to pay the tax collected at source Failure to pay...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276BB Year: 2025 -
Apr 1, 26, 11:40 AM
under the Income-tax Act, 1961(43 of 1961), as...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
of Part C of Chapter XIX) this Act, the Income-tax Act, 1961 (43 of...
Act: Income-tax Act, 2025 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 -
Apr 1, 26, 11:44 AM
section 256 or on an appeal under section 260A of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091052 2025-11-01 115H Benefit under Chapter to be available in certain...cases even after the assessee becomes resident Content Benefit...
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 - 115H Year: 2025 -
Apr 1, 26, 11:44 AM
)(ac) of the Income-tax Act, 1961 (43 of 1961); or (c) as specified in...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:58 PM
Tax deduction and collection account number Tax deduction and collection account...number. 203A. (1) Every person, deducting...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203A Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091109 2025-11-01 115VU Minimum training requirement for tonnage tax...company Content Minimum training requirement for tonnage tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VU Year: 2025 -
Mar 27, 26, 5:19 PM
or the total income of any other person in respect of which he is assessable under...to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139A Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091016 2025-11-01 111 Tax on accumulated balance of recognised provident...fund Content Tax on accumulated balance of recognised...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 111 Year: 2025 -
Mar 27, 26, 5:21 PM
102120000000090865 2025-10-31 66 Total income Content Total income CHAPTER VI AGGREGATION...OF INCOME AND SET OFF OR CARRY...
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 - 66 Year: 2025 -
Jan 6, 26, 1:01 PM
proceedings before Special Court. 280D. (1) Save as otherwise provided in this Act...For definition of "Public Prosecutor" now read section 2(1)(v)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280D Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091079 2025-11-01 115TB Interest payable for non-payment of tax Content...Interest payable for non-payment of tax Interest payable for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TB Year: 2025 -
Jan 6, 26, 12:51 PM
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME Transfer of income...is no transfer of the assets from which...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 60 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091094 2025-11-01 115VF Tonnage income Content Tonnage income Tonnage...income. 115VF....shall not be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VF Year: 2025 -
Jan 6, 26, 12:55 PM
Undisclosed income of any other person 46[Undisclosed income of any other person...Sub. by Act No. 7 of 2025, w.r.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BD Year: 2025 -
Apr 1, 26, 11:40 AM
the Indian Income-tax Act, 1922 (11 of 1922) or under the...
Act: Income-tax Act, 2025 Year: 2025
