Search

required to furnish a statement of financial transaction or reportable account under...) of section 285BA, fails to furnish such statement within the time prescribed...

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....

notification, make an exemption, reduction in rate, or other modification of income-tax...which such class of persons or the members thereof are to...

year shall be chargeable to income-tax as long-term capital gains and shall be deemed...to be the income of the...

case of business reorganization of co-operative banks. 44DB. (1) The deduction under...an undertaking of the predecessor co-operative bank entitled to the deduction...

such expenditure or part thereof, as the case may be, may be deemed to be the income...not be allowed as a deduction under any head of...

to furnish statements, etc. 271H. (1) Without prejudice to the provisions of the Act...deducted at source or tax collected at source, as the case...

in a previous year, any deduction has been claimed and granted to the assessee under..., re-compute the total income of the assessee for the said...

text (a)   who is the liquidator of any company which is being wound up, whether under...his appointment as such to the Assessing Officer who is entitled to assess the...

102120000000098204 2025-11-25 234 Avoidance of tax and exclusion from tonnage tax...Content Avoidance of tax and exclusion...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...

102120000000098071 2025-11-25 101 Total income. Content Total income....CHAPTER VI AGGREGATION OF INCOME Total...

102120000000098193 2025-11-25 223 Tax on income of unit holder and business trust...Content Tax on...

—Relief for income-tax Relief when salary, etc., is paid in arrears or in advance...any one financial year, of salary for more than twelve months...

of the person borrowing or repaying, as the case may be, for the tax year in which...the amount was borrowed or repaid. (2) Where the amount borrowed...

or removing any difficulty that may arise as a result of the application of this Act...order, make an exemption, reduction in rate or other modification in respect of...

If a person makes a statement in any verification under this Act or under any rule...punishable,— Item number Spacer...

Certain transfers to be void. 499. (1) Where, during the pendency of any proceeding under...this Act or after the completion thereof, but before...

102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...

,— (a)   who is the liquidator of any company which is being wound up, whether under...his appointment as such to the Assessing Officer who is entitled to assess the...