Search

and determining the sum of tax payable thereon shall be made under sub-section (...under sub-section (3) is furnished. (7)...

this Act or under the Indian Penal Code (45 of 1860) or under any other Central...the Indian Penal Code (45 of 1860) or...

of which is chargeable under the head "Income from house property" (hereafter in...residential house in India, then, instead of the capital gain...

of this Part, the relevant shipping income of a tonnage tax company means— (a)  ...this Act. (3) The core activities of a...

and other documents as may enable the Assessing Officer to compute his total income...exceeds the maximum amount which is not chargeable to...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (ii)   the Principal Commissioner...

of appeal and limitation Form of appeal and limitation. 249. (1) Every appeal under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 66....Ins. by...

102120000000098163 2025-11-25 193 Tax on income from Global Depository Receipts purchased...Content Tax on...

this Act, the Assessing Officer may serve on any person who has made a return under...of which he is assessable under this...

basis of the total income computed under clause (a); (c)   the sum payable by, or..., interest and fee, if any, computed...

an electric vehicle, as per the provisions of this section. (2) The deduction under...tax years. (4) Where a deduction...

on his estimated total income of the previous year in which such income is to be...on his estimated total income of the...

Content Set off of losses under same head of income....same head of income. 108. (1) Unless provided otherwise in this...

in this section. (2) If any assessee is in receipt of any income chargeable under...this Act, whichever is less....due, an...

, whichever is earlier, deduct an amount equal to one per cent of such sum as income-tax...6) shall be laid before each House of Parliament, and...

Rectification of mistake. 287. (1) An income-tax authority referred to in section...the provisions of this Act; (b)  ...

under section 264, claim that the proceedings under section 147 shall be dropped...under section 133A [other than...

Tax on the total income determined under regular assessment as reduced by tax...

sub-section (1)— (a)   shall not be exercised by any income-tax authority below...Commissioner, in a case where no proceeding is pending; (b)   may...

income of the assessee. (2) The deduction under clause (ii) of sub-section (1) shall...Ins. by Act No. 8 of 2023, w.e.f....