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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 -
Jun 29, 26, 4:36 PM
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 -
Jul 29, 26, 10:56 AM
A, B, E and this Part of this Chapter, the income-tax payable by a person, being...Total income Rate of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098169 2025-11-25 199 Tax on income of certain manufacturing domestic...Content Tax on...
Act: Income-tax Act, 2025 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, 11:43 AM
102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 11, 26, 1:52 PM
sub-section (1) of section 16A of that Act....Act, 1957 (27 of 1957)....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50C 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, 11:42 AM
Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a) his total...
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, 11:41 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
has been derived, the additional amount of income-tax payable on such income and..., which would have been paid...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245C Year: 2025 -
Jul 4, 26, 4:24 AM
dependant, being a person with disability; or (b) paid or deposited any amount under...clause (b) of sub-section (1) shall be deemed to be the...
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 - 80DD Year: 2025 -
Apr 1, 26, 11:40 AM
deduction of actual cost in respect of any machinery or plant has been allowed under...under the head “Profits and gains of business or profession”...
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 -
Jul 19, 26, 6:04 PM
another industrial undertaking, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54D 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 -
Aug 17, 26, 2:23 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 -
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, 11:45 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
