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Apr 1, 26, 11:43 AM
Modification and revision of notice in certain cases. 290. (1) Where,— (a) any tax...or any other sum in respect of which a notice of demand has been issued earlier...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098131 2025-11-25 161 Special provisions relating to avoidance of tax...relating to avoidance of tax Computation of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
,— (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...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:55 PM
cases Modification and revision of notice in certain cases. 156A. (1) Where any tax..., fine or any other sum in respect of which a notice of demand has been issued...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 156A Year: 2025 -
Apr 1, 26, 11:40 AM
in case of business reorganisation of co-operative banks. 64. (1) The deduction under...where business reorganisation of a co-operative bank has taken place during the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:55 PM
under section 260A before the High Court or in appeal under section 261 before the...this Act....this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-A - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS Language: English Features: Acts Sections - Income tax act: Section - 158A Year: 2025 -
Apr 1, 26, 11:46 AM
Where, during the pendency of any proceeding for— (a) the assessment of any income...or for the assessment or reassessment of any income, which...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:49 PM
rights and the amount of such cost remaining unallowed shall be chargeable to income-tax...as income of the business of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35A Year: 2025 -
Jan 6, 26, 12:50 PM
(2) shall be deemed to be the profits and gains of such business chargeable to tax...under the head "Profits and gains of business or profession"....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBA Year: 2025 -
Jan 6, 26, 1:01 PM
Without prejudice to any other provision of this Chapter, if during any proceedings under...this Act, it is found that a person, being any fund or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAE Year: 2025 -
Apr 1, 26, 11:45 AM
section 506 Content Penalty for failure to furnish information or document under...Penalty for failure to furnish information or document under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
this Act by way of appeal, reference or revision or by a Court in any proceeding...under any other law; or (b) the directions issued by the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
statement or certificate. 429. (1) Without prejudice to the provisions of this Act...a certificate as may be prescribed under section 354(1)(g), it...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
hotels and convention centres in specified area. 80-ID. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...
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 - 80-ID Year: 2025 -
Jan 6, 26, 12:59 PM
person shall be entitled to inspect, or obtain copies of, any reports made by any income-tax...prescribed fee : Provided that, for the purpose of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245G Year: 2025 -
Apr 1, 26, 11:45 AM
his Aadhaar number under section 262(6) and such person fails to do so on or before..., as may be prescribed, not exceeding ₹ 1000, at the time of making intimation...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
If any person satisfies the Assessing Officer that the amount of tax paid by him...or on his behalf or treated as paid by him or on his behalf for any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Part for the recovery of arrears of tax....CHAPTER XIX CHAPTER...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...
Act: Income-tax Act, 2025 Year: 2025
