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Apr 1, 26, 11:41 AM
102120000000098065 2025-11-25 95 Profits chargeable to tax....Content Profits chargeable to tax. Profits chargeable to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097978 2025-11-25 8 Income on receipt of capital asset or stock-in-trade..., or both, were received by the specified person; and (ii) chargeable to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
in respect of certain inter-corporate dividends. 148. (1) If the gross total income...of a domestic company in any tax year includes any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
Content Liability of person in respect of income included in income of another person...Liability of person in respect of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
previous year shall be allowed to be carried forward and set off against the income...section 241 of the Companies Act, 2013 (18 of 2013), has...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 79 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098312 2025-11-25 342 Accumulated income....Content Accumulated income....or set apart any part of its regular...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
deduction shall be allowed in respect of the expenditure mentioned in sub-section (1) under...any other provision of this Act....CHAPTER IV CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35DD Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000097986 2025-11-25 16 Income from salary....Content Income from salary. Income from salary. 16....CHAPTER IV...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
144 or under Chapter VIII in respect of income by which the total income of the...assessee is enhanced after computation...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
Entries in the records or other documents in the custody of an income-tax authority...(a) the production of the records or other documents in the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
where the proceedings for penalty under section 270A has not been initiated under...Sub. for “one month” by Act No. 7 of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270AA Year: 2025 -
Jan 6, 26, 12:52 PM
subject to the provisions of this section, be allowed, in computing the total income...any assessment year, no deduction shall be allowed in relation to such profits...
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 - 80HHF Year: 2025 -
Jan 6, 26, 12:50 PM
(as computed before making the deduction under this section) of that previous year...any other provision of this Act for the same or any other...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35E Year: 2025 -
Apr 1, 26, 11:43 AM
Other provisions. 285. (1) In an assessment, reassessment or recomputation made under...section 279, the tax shall be chargeable at the rate or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
realised. (2) The amount deemed to be income from house property under sub-section...(1) shall be included in the total...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
may provide for the adaptations or modifications subject to which the repealed Act...as amended by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 298 Year: 2025 -
Jan 6, 26, 12:54 PM
scheme and which are attributable to its tonnage tax business, as if such losses...when the company is under the 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 - 115VM Year: 2025 -
Apr 1, 26, 11:40 AM
connection with such transfer or redemption or maturity. (4) In computing capital gains under...as per Chapter VII of the Finance (No. 2) Act, 2004...
Act: Income-tax Act, 2025 Year: 2025
