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Apr 1, 26, 11:41 AM
Act, the amount deemed as income in sub-section (1) shall not be allowed as a deduction...under this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
. (3) If any assessee is in receipt of any income chargeable under the head “Salaries...due, an amount sufficient to discharge the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
engaged in the business of plying, hiring or leasing such goods carriages, the income...of such business chargeable to tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AE Year: 2025 -
Apr 1, 26, 11:40 AM
Mode of computation of capital gains. 72. (1) Income chargeable under the head “Capital...or under Chapter VIII; (b) any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098227 2025-11-25 257 Proceedings before income-tax authorities to be...Content Proceedings before...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
of accounting in certain cases. 277. (1) For the purposes of determining the income...chargeable under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
under this Act in respect of any income arising from the transfer; or (b) facilitating...which ought to be disclosed by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269C Year: 2025 -
Jan 6, 26, 12:55 PM
section 151 and section 153, in the case of a person where a search is initiated under...section 132 or books of account, other documents or any assets are requisitioned...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153A Year: 2025 -
Mar 27, 26, 2:23 PM
individual or a Hindu undivided family (other than those who are required to deduct income-tax...whichever is earlier, deduct an amount equal to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194M Year: 2025 -
Apr 1, 26, 11:44 AM
, 2013 (18 of 2013) where any tax due from— (a) a private company in respect of...any income of any tax year; or (b) ...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:58 PM
account) or at the time of payment thereof, whichever is earlier shall, deduct income-tax...Ins. by Act No. 15 of 2024,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194T Year: 2025 -
Jan 6, 26, 12:50 PM
under the head "Profits and gains of business or profession" : Provided that this...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 - 44BB Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098196 2025-11-25 226 Tonnage tax scheme....Content Tonnage tax scheme....the tonnage tax scheme. (3) The...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
purposes of this section, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance Act,...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54G Year: 2025 -
Jan 6, 26, 12:55 PM
on undisclosed income determined under clause (c) of sub-section (1) of section...end of a month, such period shall be extended to the end of such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BFA Year: 2025 -
Apr 1, 26, 11:44 AM
an order imposing penalty under Chapter XXI; or (f) an order under section 287...referred to in sub-section (1) is passed by or with the prior...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
of Undertakings) Act, 1970 (5 of 1970) or under section 3 of the Banking Companies...(Acquisition and Transfer of Undertakings)...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 72A Year: 2025 -
Jan 6, 26, 12:51 PM
chargeable under the head "Interest on securities", "Income from house property"...assets of a company on its liquidation and the assessee has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 55 Year: 2025 -
Jan 6, 26, 12:54 PM
Notwithstanding anything contained in any other provision of this Act, in computing...the tonnage income of a tonnage tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VL Year: 2025 -
Apr 1, 26, 11:44 AM
under the Act is due and cannot be recovered from— (a) the limited liability partnership...in respect of any income of...
Act: Income-tax Act, 2025 Year: 2025
