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Apr 1, 26, 11:47 AM
on the total income for any tax year, subject to the conditions mentioned in column...Such authority is established in a State by or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
chargeable under the head “Salaries” shall deduct income-tax on the amount payable...under any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
in that current tax year. (2) The total income of each completed tax year or part...section 268(1), setting forth his— (a)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Tax on updated return. 267. (1) Where no return of income under section 263(1) or...year. (6) For the purposes of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
with the income-tax authority in the proceedings before him and has made a full...this Act or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278AB Year: 2025 -
Jan 6, 26, 1:01 PM
income for the specified previous year declaring such undisclosed income therein...the tax, together with interest, if...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAB Year: 2025 -
Jan 6, 26, 12:49 PM
business or profession of that previous year and shall accordingly be chargeable to income-tax...shall be deemed to be profits and gains of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33ABA Year: 2025 -
Apr 1, 26, 11:45 AM
under section 263; (ii) taken into account the amount for computing income in...that return of income; and (iii) paid...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 10, 26, 7:16 AM
of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, the...Ins. by Act No. 15 of 2024, w.e.f....
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 - 80CCD Year: 2025 -
Apr 1, 26, 11:44 AM
year, the income of the period beginning from the first day of that tax year up...in that tax year. (2) The total...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 24, 26, 2:15 PM
computing the total income of a tax year of any eligible person, as mentioned in...Any income from a securitisation trust,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
year and shall accordingly be charged to income-tax for that tax year, as if the...year and shall accordingly be charged...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 21, 26, 10:14 AM
Content Tax on income of new manufacturing domestic companies....this Act; (d) 30% on the...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 4:24 PM
a Central Act which is, under any law for the time being in force, exempt from income-tax...on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196 Year: 2025 -
Jul 4, 26, 2:14 PM
exceeds the maximum amount which is not chargeable to income-tax, shall be required...Ins. 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 - 44ADA Year: 2025 -
Apr 1, 26, 11:42 AM
Table Total income and rate of tax Conditions A B (a) 15% on the total income other...this Act;...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
” means income-tax charged as per this Act; (c) “Indian rate of tax” means the...rate...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
and (b) the penalty proceedings have been initiated under this Act. (2) The application...with the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273AA Year: 2025 -
Jan 6, 26, 12:56 PM
clause (i) of sub-section (1) of section 142. (5) The tax chargeable under this...section shall be in addition to the tax,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 174 Year: 2025 -
Jan 6, 26, 12:56 PM
clause (i) of sub-section (1) of section 142. (6) The tax chargeable under this...section shall be in addition to the tax,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 176 Year: 2025
