- Home
- Search Search, (2 of 2)
Search
Enter search terms above to find relevant documents
No Result Found
Please Adjust Your Filters and Try Again
No filters available
-
Jan 6, 26, 12:49 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 -
Jan 6, 26, 12:51 PM
interest on loan taken for higher education. 80E. (1) In computing the total income...deduction specified in sub-section (1) shall be allowed in computing the total...
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 - 80E 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 -
Apr 1, 26, 11:40 AM
102120000000098026 2025-11-25 56 Special provision in case of interest income of...shall be chargeable to tax under the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
to the other provisions of this section, the provisions relating to the tonnage tax...qualifying company: Providedthat where the amalgamated company is not a tonnage...
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 - 115VY Year: 2025 -
Jan 6, 26, 12:48 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 -
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 -
Apr 1, 26, 11:45 AM
435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
the Patents Act, 1970 (39 of 1970), and his gross total income of the previous year...the Patents Act, 1970 (39 of 1970),...
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 - 80RRB Year: 2025 -
Jan 6, 26, 12:56 PM
as a firm. 184. (1) A firm shall be assessed as a firm for the purposes of this Act...interest, salary, bonus, commission or remuneration shall not be chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 184 Year: 2025 -
Jan 6, 26, 1:01 PM
sub-section (1) shall be imposed by the Joint Commissioner of Income-tax: 14-18[...Providedthat any penalty under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271DB 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 -
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 -
Jan 6, 26, 12:56 PM
Notwithstanding anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 185 Year: 2025 -
Jan 6, 26, 12:56 PM
has been furnished by an entity to which such order applies under the provisions...this section, all other provisions of this Act shall apply and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170A Year: 2025 -
Jan 6, 26, 1:00 PM
Compensation Compensation. 269J. (1) Where any immovable property is acquired under...under section 4 of that Act on the...
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 - 269J Year: 2025 -
Apr 1, 26, 11:42 AM
; (d) any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
of making an assessment (including an assessment, reassessment or recomputation under...section 147) of the income of the deceased and for the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 159 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...
Act: Income-tax Act, 2025 Year: 2025
