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Jan 6, 26, 12:51 PM
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, 11:42 AM
contained in any other provisions of this Act, the total undisclosed income of the...block period, determined under...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 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 -
Jan 6, 26, 12:55 PM
For the purpose of determining the income chargeable under the head "Profits and...lower of actual cost or net realisable value computed in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145A 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, 11:41 AM
102120000000098121 2025-11-25 151 Deduction in respect of royalty income, etc., of...of deduction under this section. (4) In respect of any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...to that Act in force in any part of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 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 -
Jan 6, 26, 1:00 PM
powers and discharge the functions conferred on the Appellate Tribunal by this Act...a chartered accountant, or who has been a member of the Indian...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 252 Year: 2025 -
Jan 6, 26, 12:59 PM
Settlement Commission abates, the Assessing Officer, or, as the case may be, any other income-tax...(2), the Assessing Officer, or, as the case may...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HA Year: 2025 -
Apr 1, 26, 11:40 AM
company) to an employee [other than employee referred in sub-clause (i)] whose income...under the head “Salaries” by way of monetary payment (from...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Act, impose penalty on any person who has under-reported his income and such penalty...order is a loss, the amount of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
General or Director General may issue such instructions or directions to the income-tax...statement made or account or other document produced by...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
under the head "Profits and gains of business or profession". (2) Notwithstanding...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBB Year: 2025 -
Mar 27, 26, 12:02 PM
as income-tax thereon. (2) The income-tax referred to in sub-section (1) shall be...Sub. for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194-IB Year: 2025 -
Apr 1, 26, 11:42 AM
includes income on which no tax is payable. 190....income-tax is payable...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
, direct that, in a case where search has been initiated under section 132 on or...which the undisclosed income was derived; and (iii) pays the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAA Year: 2025 -
Apr 1, 26, 11:42 AM
repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (7) Deduction...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
statement, for such period, within such time, in such form and manner and to such income-tax...authority, as may be prescribed. (2) Where the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
by prescribed income-tax authority under section 259, or exercise of power to inspect...by— (a) eliminating the...
Act: Income-tax Act, 2025 Year: 2025
