Search

Where an assessment is to be made under section 176, the Assessing Officer may serve...sub-section (2) of section 139, and the provisions of this...

The following sums shall be allowed as deduction in computing income chargeable under...section 3(1) of the Insurance Regulatory and Development...

sub-section (1), deduction shall not be allowed in respect of such expenditure under...any other provisions of this Act for the same or any other...

or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax...it is satisfied within four months of the 1st April or the 1st October of such...

the Special Economic Zones Act, 2005, there shall, in accordance with and subject...to the provisions of this section, be allowed, in computing the total...

Without prejudice to the provisions of this Act, where the Assessing Officer or 23...Act, 1957 (27 of 1957). 23....Ins. by...

enable any other person (herein referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...

industrial undertaking (new asset), then, instead of the capital gain being charged to income-tax...as income of the...

The taxable regular income of a registered non-profit organisation for any tax year...shall be— (a)   nil, where 85% or more of the regular...

SECOND SCHEDULE [See section 103(a)] In the First Schedule to the Customs Tariff Act

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

year and so on. (3) No loss shall be carried forward under this section for more...than four tax years immediately succeeding the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

amount of such expenditure incurred during the previous year. (2) The deduction under...any other provision of this Act for the same or any other...

year, loss computed under the head “Income fromhouse property” cannot be wholly...set off against the income...

agricultural purposes (new asset), then, instead of the capital gains being charged to income-tax...as income of the...

under section 263(1), if— (a)   his total income during the tax year consisted only...)   the tax...