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Apr 1, 26, 11:47 AM
in a business or profession, the profits and gains whereof are assessable to income-tax...for that tax year and shall be...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091203 2025-11-01 153C Assessment of income of any other person Content...Assessment of income of any other person Assessment of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153C 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, 1:02 PM
Ninth Schedule Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act...1988 Content Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions)...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Ninth Schedule Year: 2025 -
Apr 1, 26, 11:43 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
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 -
Apr 1, 26, 11:42 AM
to in section 140(13); (d) any transaction, referred to in any other section under...or section 80-IA(8) or (10) of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
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, 1:02 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 -
Jan 6, 26, 12:49 PM
the provisions of the Indian Income-tax Act, 1922 (11 of 1922), or this Act in computing...(c)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33 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 -
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, 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, 11:43 AM
section 247 or requisition is made under section 248 and such Assessing Officer...the Income-tax...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 13, 26, 9:56 AM
ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2025] An Act to...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 1 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090956 2025-11-01 80RR Deduction in respect of professional income from...foreign sources in certain cases Content Deduction in respect of professional...
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 - 80RR Year: 2025 -
Apr 1, 26, 11:45 AM
is required to be delivered under the said clauses or under section 200 of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:49 PM
assessed as an association of persons, but the share of each such person in the income...computed in accordance with sections 22 to 25 shall be included in his total...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 26 Year: 2025
