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Jan 6, 26, 1:01 PM
or Director General may issue such instructions or directions to the aforesaid income-tax...Item number Spacer Provision text (a) eliminating the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279 Year: 2025 -
Jan 6, 26, 1:01 PM
this Chapter shall be made— Item number Spacer Provision text (a) by the Income-tax...Item number Spacer Provision text (a) eliminating the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 274 Year: 2025 -
Mar 27, 26, 11:42 AM
income-tax thereon at the rate of 83[two] per cent on the amount of income comprised...Sub. for "five" by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194DA Year: 2025 -
Apr 1, 26, 11:42 AM
Content Tax on income from securitisation trusts. F....shall be chargeable to income-tax in the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act,..., to the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
, if any, already paid under any provision of this Act; (b) any tax deducted or...relief of tax...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
authority in the exercise of its powers under this Act; or (b) refuses to sign...any statement made by him in the course of any proceedings...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272A Year: 2025 -
Apr 1, 26, 11:42 AM
Content Tax on income referred to in sections 102 to 106....Tax on income referred to in sections...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
or under-reports his income, under this Act, he shall be punishable,— (a) in a...case, where...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
referred to in this sub-section is passed by or with the prior approval of, an income-tax...sub-section (1) is pending before the Commissioner...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 246 Year: 2025 -
Jan 6, 26, 12:52 PM
than infrastructure development undertakings. 80-IB. (1) Where the gross total income...the provisions of this Act in computing the total...
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 - 80-IB Year: 2025 -
Apr 1, 26, 11:47 AM
for an inter-valuation period exceeding twelve months, then, in computing the income-tax...payable for that year credit shall— (a) not be given...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
referred to in this sub-section shall be excluded: Provided further that the income-tax...held or evidence recorded by the Assessing Officer, or as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245M Year: 2025 -
Apr 1, 26, 11:47 AM
ELECTORAL TRUSTS In computing the total income of a tax year of any eligible person...Any income which is chargeable...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
sub-section (1)(b) shall be deemed to be the income of the assessee of the tax year...under section 263 for the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
of India Act, 1992 (15 of 1992) or permission or registration under the International...income referred to in sub-section...
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 - 80LA Year: 2025 -
Apr 1, 26, 11:39 AM
purposes of computing the total income under this Chapter, no deduction shall be...which does not form part of the total...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Disclosure of information relating to assessees. 258. (1) The Board or any other income-tax...authority in the performance of its functions...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (2C) No deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CE Year: 2025 -
Apr 1, 26, 11:41 AM
case, exceed the gross total income of the assessee. (3) If the deduction under...Act for such...
Act: Income-tax Act, 2025 Year: 2025
