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trust and the securitisation trust does not pay tax, as referred to in sub-section...of income-tax shall...

buildings or lands appurtenant thereto, owned by the assessee shall be chargeable to income-tax...under the head...

Central Government may, by notification provide that deduction or collection of tax...shall be deducted under section 393(2) (Table: Sl....CHAPTER...

(1) and (4); or (b)   does not send to the Assessing Officer an intimation under..., the advance tax payable by him under...

Content Tax Recovery Officer by whom recovery is to be effected....of section 413, the Tax Recovery Officer shall be— (a)   the...

sub-section (2) of section 45] which becomes the property of an amalgamated company under...the assessee on the total or partial partition of a Hindu undivided family or...

rejected if the question raised therein— (a)   is already pending before any income-tax...to a transaction or issue which is designed prima facie...

enterprises in certain special category States. 80-IC. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...

Content Income from business of operating qualifying ships. G....-Special provisions relating to income of shipping companies...

If any person satisfies the Assessing Officer that the amount of tax paid by him...for any assessment year exceeds the amount with which he is properly chargeable...

of profits and gains from housing projects. 80-IBA. (1) Where the gross total income...the profits and gains derived from such business. (1A) Where the gross total...

Irrespective of anything to the contrary contained in the provisions of this Act...for computing income under the head...

is required to furnish a statement or any information or document, as required under...to furnish such statement or information or document within the time prescribed...

amount of such expenditure incurred during the previous year. (2) The deduction under...section 35C or section 35CC or section 80G or any other provision of this...

Content Payment of advance tax by assessee on his own accord....is liable to pay advance tax under section 404 (whether or...

concern, then, such Indian concern shall, for the purposes of determination of any income...accruing or arising in India under clause (i) of...

Content Act to have effect pending legislative provision for charge of tax....Act to have effect pending legislative...

in respect of employment of new employees. 80JJAA. (1) Where the gross total income...this section, as they stood immediately prior to their amendment by the Finance...

Sub. for "total income" by Act No. 7 of 2025, w.r.e.f. 1-9-2024. 49....Ins. by Act No. 7 of 2025, w.r.e.f. 1-9-2024....

and the amount of such expenditure remaining unallowed shall be chargeable to income-tax...previous year and sub-section (3) does not apply, the...