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Apr 1, 26, 11:39 AM
Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
in certain cases. 119. (1) In case of change in constitution of a firm during a tax...year shall be carried forward and set off against the income...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
or fund against the tax, if any, payable by it, of a sum calculated in accordance...with the provisions of sub-section (2), in respect of its...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 236A Year: 2025 -
Apr 1, 26, 11:44 AM
as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 12:06 PM
on income comprised therein : Provided that no deduction shall be made under this...services or technical services is credited or paid, shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194J Year: 2025 -
Apr 1, 26, 11:45 AM
Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax... the assessee; and (b) the Principal Commissioner or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
the jurisdiction of different specified income-tax authorities, the question shall...be determined— (a) by the specified...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
, if,— (a) none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
or (b) a banking company referred to in section 5(c) of the Banking Regulation Act...one or more company or companies, if the share purchase agreement entered into...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
notice or other document to be issued by any income-tax authority, such notice or...this Act by any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
asset, the amount of capital gains as exceeds such investment shall be charged under...section 3 of the National Highways Authority of India Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Central Government with the Government of any country outside India for recovery of income-tax...under this...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
rate of five per cent of the average adjusted total income of the assessee...." means the total income computed in accordance with the provisions...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44C Year: 2025
