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Jan 6, 26, 12:54 PM
102120000000091107 2025-11-01 115VS Prohibition to opt for tonnage tax scheme in...certain cases Content Prohibition to opt for tonnage tax scheme...
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 - 115VS Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091352 2025-11-01 223 Tax Recovery Officer by whom recovery is to be...effected Content Tax Recovery Officer by whom recovery is to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 223 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091350 2025-11-01 221 Penalty payable when tax in default Content Penalty...payable when tax in default Penalty payable when...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 221 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090817 2025-10-31 44D Special provisions for computing income by way...etc , in the case of foreign companies Content Special provisions for computing...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44D Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091600 2025-11-01 288A Rounding off of income Content Rounding off of...income Rounding off of income....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288A Year: 2025 -
Apr 1, 26, 11:41 AM
certain undertakings in North-Eastern States. 143. (1) Where the gross total income..., in computing the total income of the assessee, no deduction...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
sub-section (1) may provide for the adaptations or modifications subject to which the Income-tax...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain...grounds Content Return of income, etc , not to be invalid...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2025 -
Apr 1, 26, 11:41 AM
an individual, shall be allowed a deduction of amount paid as interest during a tax...in computing the total income in respect of the initial...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 12, 26, 7:20 AM
section 245HA of the Income-tax Act, 1961 (43 of 1961) and the remaining...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
to Tax Recovery Officer Certificate to Tax Recovery Officer. 222. (1) When an assessee...is in default or is deemed to be in default in making a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 222 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091406 2025-11-01 245J Recovery of sums due under order of settlement...Content Recovery of sums due under order of settlement Recovery...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245J Year: 2025 -
Aug 6, 26, 9:35 AM
any assessment year the net result of the computation under any head of income,...other than "Capital gains", is a loss and the assessee has no...
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 - 71 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091454 2025-11-01 269 Definition of “High Court” Content Definition of...“High Court” Definition of "High...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 269 Year: 2025 -
Apr 1, 26, 11:46 AM
Government may, by notification, make a scheme for any of the purposes of this Act...sub-section (1), by notification, direct that any of the provisions of this...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
of advance tax by assessee. 209A....[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 209A Year: 2025 -
Jan 6, 26, 1:01 PM
271GB Penalty for failure to furnish report or for furnishing inaccurate report under...Content Penalty for failure to furnish report or for furnishing inaccurate report...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GB Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091510 2025-11-01 271BA Penalty for failure to furnish report under section...92E Content Penalty for failure to furnish report under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BA Year: 2025 -
Jan 12, 26, 5:53 AM
102120000000090714 2025-10-31 5 Scope of total income Content Scope of total income...Scope of total income. 5. (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5 Year: 2025 -
Apr 1, 26, 11:45 AM
the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding...established or incorporated by or under...
Act: Income-tax Act, 2025 Year: 2025
