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Jan 6, 26, 1:00 PM
Commissioner or Chief Commissioner or Principal Commissioner or Commissioner of Income-tax...has for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UI Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098033 2025-11-25 63 Tax audit. Content Tax audit....under section 263(1)....CHAPTER IV CHAPTER IV -...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
-Advance payment of tax Liability for payment of advance tax. 403. (1) Advance tax...” of a tax...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
to be income in a tax year....Content Income deemed to be received and dividend deemed to be...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098305 2025-11-25 335 Regular income. Content Regular income....Regular income of any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
-Salaries Salaries. 15. (1) The following income shall be chargeable to income-tax...on behalf of an employer, if not...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XI CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 105 Year: 2025 -
Apr 1, 26, 11:40 AM
computation and disclosure standards notified under section 276(2). (2) For the...basis of straight line method, if the contract involves indeterminate number of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Interest on excess refund. 426. (1) Subject to the other provisions of this Act,...is due on regular assessment; or (b) the amount refunded under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098319 2025-11-25 349 Return of income. Content Return of income....provisions of this Part, exceeds the maximum amount which is not...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
The return of income under section 263 required to be furnished by the person specified...Person furnishing return of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
Gazette, make an exemption, reduction in rate or other modification in respect of income-tax...which such class of persons or the members thereof...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293A Year: 2025 -
Jan 6, 26, 12:53 PM
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XI CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 108 Year: 2025 -
Jan 6, 26, 12:51 PM
Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or under...Sub. by Act No. 08 of 2023, w.e.f....
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 - 72AA Year: 2025 -
Apr 1, 26, 11:40 AM
the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
Carry forward and set off of business loss. 112. (1) Where for any tax year, loss...computed under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
the period for which the information and document shall be kept and maintained under...Sub. for "thirty" by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92D Year: 2025 -
Apr 1, 26, 11:45 AM
Central Government may, by notification provide that deduction or collection of tax...shall be deducted under section 393(2) (Table: Sl....CHAPTER...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
during a tax year which is of a religious nature; (c) the instrument under which...as may be prescribed, and deliver or cause to be delivered to...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
[Omitted by the Finance Act, 1985, w.e.f. 1-4-1986....Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....This section was omitted by the Direct...
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 - 80F Year: 2025
