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Jan 6, 26, 12:59 PM
this Act or grant immunity from prosecution for any offence punishable under this...Act in case of a person whose dispute...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-AA - Dispute Resolutions Committee in Certain Cases Language: English Features: Acts Sections - Income tax act: Section - 245MA Year: 2025 -
Jul 15, 26, 5:50 PM
of this section as it stood immediately before its substitution by the Finance Act...Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10A Year: 2025 -
Apr 1, 26, 11:39 AM
-Heads of income Heads of income. 13....Save as otherwise provided in this Act, all incomes...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
” means any income derived from a foreign exchange asset; (c) “long-term capital...gains” means income chargeable under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:55 PM
Gazette, for the purposes of rectification of any mistake apparent from record under...section 154 or other amendments under section 155 or issue...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 157A Year: 2025 -
Jan 6, 26, 12:55 PM
scheme, by notification in the Official Gazette, for the purposes of issuing notice under...the assessee to get his accounts audited under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 142B Year: 2025 -
Jan 6, 26, 12:50 PM
Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...the profits and gains of such business of the non-resident assessee chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBD Year: 2025 -
Jul 22, 26, 5:20 PM
association of persons to whom a building or part thereof is allotted or leased under...a contract of the nature referred to in section 53A of the Transfer of Property...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 27 Year: 2025 -
Apr 1, 26, 11:46 AM
Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
(2) shall be deemed to be the profits and gains of such business chargeable to tax...Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025....CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBC Year: 2025 -
Nov 1, 25, 11:50 PM
In section 32 of the principal Act, in sub-section (2), in clause (a), the words
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Apr 1, 26, 11:44 AM
this Act; or (c) an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n) an...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 10, 26, 5:32 PM
Words "total income, including the" omtt. by Act No. 7 of 2025, w.r.e.f. 1-9-2024...Sub. for "total income including the...
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 - 158BC Year: 2025 -
Jul 21, 26, 12:23 PM
of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
or any income accrues or arises to him, such income shall be chargeable to income-tax...in...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 177 Year: 2025 -
Jan 6, 26, 1:00 PM
by notification in the Official Gazette, for the purposes of revision of orders under...Item number Spacer Provision text (a) eliminating the interface between the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264A Year: 2025 -
Jan 6, 26, 12:51 PM
Deduction in respect of health insurance premia. 80D. (1) In computing the total income...by any mode as specified in sub-section (2B), in the previous year out of his...
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 - 80D Year: 2025
