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Jan 6, 26, 12:50 PM
bank, that is to say, any corresponding new bank, constituted under section 3 of...the Banking Companies (Acquisition and Transfer of Undertakings)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54E Year: 2025 -
Jan 13, 26, 7:29 AM
- General provisions Representative assessee. 160. (1) For the purposes of this Act...or manager who is entitled to receive or is in receipt of such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 160 Year: 2025 -
Jan 6, 26, 1:01 PM
After a finding of total partition has been recorded by the Assessing Officer under...section 171 in respect of any Hindu family, notices under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 283 Year: 2025 -
Jan 6, 26, 12:54 PM
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance (No. 2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121A Year: 2025 -
Jan 6, 26, 12:54 PM
sub-section (1) or sub-section (3) of section 115WD or in response to a notice under...tax paid under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WK Year: 2025 -
Apr 1, 26, 11:43 AM
, “representative assessee” means— (a) in respect of the income of a non-resident...section 306; (b) in respect of the income of a minor or a...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
pay such tax, or the advance tax paid by the assessee on its current income on or...of income...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
of profits or gains arising from the transfer of such capital asset not charged under...shall, notwithstanding anything contained in the said clauses, be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 47A Year: 2025 -
Jan 6, 26, 12:51 PM
on loan taken for residential house property. 80EE. (1) In computing the total income...not exceed fifty thousand rupees and 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 - 80EE Year: 2025 -
Jan 6, 26, 12:52 PM
subject to the provisions of this section, be allowed, in computing the total income...any other provisions of this Chapter under the heading...
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 - 80HHD Year: 2025 -
Mar 27, 26, 4:53 PM
exceeding ten thousand rupees 76[***]] shall, at the time of payment thereof, deduct income-tax...Provided further that nothing contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194B Year: 2025 -
Apr 1, 26, 11:41 AM
the deduction under this section) chargeable on the total income for any tax year...then from...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
Person entitled to claim refund in certain special cases. 238. (1) Where the income...of one person is included under any provision of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 238 Year: 2025 -
Jan 6, 26, 12:49 PM
an agreement entered into by the Central Government under section 42 : Item number...this Act immediately before the commencement of the Taxation...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32 Year: 2025 -
Jan 6, 26, 12:52 PM
profits and gains from projects outside India. 80HHB. (1) Where the gross total income...subject to the provisions of this section, 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 - 80HHB Year: 2025 -
Jan 6, 26, 12:52 PM
certain undertakings in North-Eastern States. 80-IE. (1) Where the gross total income..., in computing the total income of the assessee, no...
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 - 80-IE Year: 2025 -
Apr 1, 26, 11:41 AM
year. (2) Where the total income of the assessee is chargeable to tax under section..., and shall accordingly be charged...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
have escaped assessment. 115WH. (1) Before making the assessment or reassessment under...section 115WD. (2) The Assessing Officer shall, before issuing any notice...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WH Year: 2025 -
Jan 6, 26, 12:54 PM
Assessing Officer has reason to believe that any fringe benefits chargeable to tax...have been under-assessed....CHAPTER XII-H CHAPTER XII-H -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WG Year: 2025
