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Jan 6, 26, 12:50 PM
shall be deemed to be the profits and gains of such business chargeable to tax under...computed under sub-section (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AF Year: 2025 -
Apr 1, 26, 11:45 AM
to the aggregate amount of false or omitted entry, where during any proceeding under...this Act, it is found that in the books of account...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
fluctuation. 42. (1) Irrespective of anything contained in any other provision of this Act..., where at the time of making payment during the tax...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
payable under section 195(1)(i), on an assessee if the income determined in his...tax payable...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
date specified in sub-section (1) of section 211, any instalment of the advance tax...the advance tax payable by him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 218 Year: 2025 -
Apr 1, 26, 11:46 AM
in due time the return of income, which is required to be furnished under section...263(1) for any tax year, if— (a) a...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
sub-section (1) of section 115WD and has not made a return under sub-section (3)...with all the terms of a notice issued under sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WF Year: 2025 -
Jan 6, 26, 1:01 PM
requires a notice or other document to be issued by any income-tax authority, such...by any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282A Year: 2025 -
Jan 6, 26, 12:48 PM
Where any trust or institution registered under section 12AB or approved under sub-clause...Ins. by Act No. 15 of 2024,...
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 - 12AC Year: 2025 -
Apr 1, 26, 11:43 AM
as required under a notice under section 294(1)(a), is not furnished within the...on undisclosed income determined...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EB Year: 2025 -
Aug 5, 26, 9:53 AM
and neither of them has any income chargeable to tax under this Act: 90[Provided...Ins. by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269SS Year: 2025 -
Jul 10, 26, 10:41 AM
shall be the aggregate of income-tax computed at the rate specified in the column...Income Rates of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount...The amount of total income computed or any amount payable or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098179 2025-11-25 209 Tax on income from bonds or Global Depository Receipts...Income Rate of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
—Deductions in respect of other incomes Deduction in respect of interest on deposits...in savings account. 80TTA. (1) Where the gross total income...
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 - 80TTA Year: 2025 -
Jan 6, 26, 12:50 PM
Notwithstanding anything contained in any other provision of this Act, where an assessee...this section, as it stood immediately before its substitution by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43A Year: 2025 -
Jul 1, 26, 5:19 AM
of which is chargeable under the head “Income from house property” (original asset...as income of the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
(c) fails to furnish its return of income under section 349; or (d) carrying...year, its regular income for such...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
income-tax on the total income of an assessee with which he is chargeable for any...tax year,...
Act: Income-tax Act, 2025 Year: 2025
