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Apr 1, 26, 11:43 AM
Assessing Officer shall, irrespective of anything to the contrary contained in this Act...enquiry, as it thinks fit; or (b) cause any further enquiry to be made by any...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:48 PM
Ins. by Act No. 7 of 2025, w.e.f. 1-4-2025. 97....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 99....CHAPTER III CHAPTER III -...
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 - 12AB Year: 2025 -
Apr 1, 26, 11:43 AM
to the other provisions of this section, the provisions relating to the tonnage tax...company, it shall exercise an option for tonnage tax scheme...
Act: Income-tax Act, 2025 Year: 2025 -
Nov 1, 25, 11:45 PM
In section 2 of the principal Act, in clause (f),— (i) after the words "any other
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Mar 27, 26, 11:59 AM
of such sum or the stamp duty value of such property, whichever is higher, as 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 - 194-IA Year: 2025 -
Jan 6, 26, 12:52 PM
for scientific research or rural development. 80GGA. (1) In computing the total income...includes income which is chargeable...
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 - 80GGA Year: 2025 -
Jan 13, 26, 5:58 AM
of the financial year, a statement in the prescribed form, to the prescribed income-tax...Ins. by Act No. 7 of 2025,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9A Year: 2025 -
Apr 1, 26, 11:41 AM
as if the amalgamation had not taken place, and all the other provisions of this Act...of the successor co-operative bank chargeable to tax for the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
Content Powers of Board respecting specified area, classes of persons or incomes...[Omitted by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 126 Year: 2025 -
Apr 1, 26, 11:42 AM
Content Depreciation and gains relating to tonnage tax assets....tax year of the tonnage tax scheme (herein referred to as...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
Spacer Provision text (a) the predecessor shall be assessed in respect of the income...sub-section (1), when the predecessor cannot be found, the assessment of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170 Year: 2025 -
Jan 6, 26, 1:00 PM
80G or under section 263 or under section 270A or under section 271 or under section...section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 253 Year: 2025 -
Jan 6, 26, 12:53 PM
(i) the capital gains arising from such conversion shall not be chargeable to tax...credit in respect of tax paid on deemed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BB - SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JG Year: 2025 -
Jan 6, 26, 12:48 PM
Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f. 1-4-2004.]..., 1951 (65 of 1951), and the rules made under that...
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 - 10B Year: 2025 -
Jan 6, 26, 12:49 PM
sub-section (1) (the total income for this purpose being computed after deduction...(2) of section 33, but without making any deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33A Year: 2025 -
Apr 1, 26, 11:41 AM
year to a political party registered under section 29A of the Representation of...the People Act, 1951 (43 of 1951), or an electoral...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
per annum on the amount by which the aggregate sum of any instalments of advance tax...exceeds the amount of the assessed tax from the 1st day of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 214 Year: 2025 -
Mar 27, 26, 12:02 PM
is to be made in a later assessment year, the tax on such income shall be payable...on such income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 190 Year: 2025 -
Jan 23, 26, 7:10 AM
chargeable under the head "Profits and gains of business or profession"....Sub. for "outside India" by Act No. 15 of 2024 w.e.f 1-4-2025....CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 37 Year: 2025 -
Jan 6, 26, 12:52 PM
Deduction in case of a person with disability. 80U. (1) In computing the total income...under section 139, in respect of the assessment year for...
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 - 80U Year: 2025
