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Jan 6, 26, 12:54 PM
Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2025 -
Nov 1, 25, 10:04 PM
In section 271AAB of the Income-tax Act, in sub-section (1A), in the opening portion...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 8:06 PM
In section 115VZA of the Income-tax Act, in sub-section (2), with effect from the...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 11:29 PM
In section 38 of the Central Goods and Services Tax Act,— (i) in sub-section (1...substituted; (ii) in sub-section (2),— (a) for the words...
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Jan 23, 26, 10:45 AM
In section 23 of the Income-tax Act, for sub-section (2), the following sub-section...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 8:22 PM
In section 143 of the Income-tax Act, in sub-section (1), in clause (a), after sub-clause...CHAPTER III CHAPTER III -...
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Nov 1, 25, 9:05 PM
In section 193 of the Income-tax Act,— (a) after the words "whichever is earlier...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:53 PM
income relating to certain companies Content Tax credit in respect of tax paid on...deemed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2025 -
Jan 6, 26, 12:55 PM
authority Content Power to call for information by prescribed income-tax authority...a notice issued under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133C Year: 2025 -
Nov 1, 25, 7:16 PM
In section 112A of the Income-tax Act, in the Explanation, in clause (a), with effect...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 7:59 PM
In section 115VV of the Income-tax Act, with effect from the 1st April, 2026,— (a...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 8:25 PM
In section 144BA of the Income-tax Act, in the Explanation, for clause (ii), the...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:51 PM
another source under the same head of income Content Set off of loss from one source...against income from another source...
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 - 70 Year: 2025 -
Mar 27, 26, 4:48 PM
is income received Tax deducted is income received. 198....payable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 198 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091164 2025-11-01 136 Proceedings before income-tax authorities to be...Any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 136 Year: 2025 -
Nov 1, 25, 8:19 PM
In section 140B of the Income-tax Act, in sub-section (3), after clause (ii), the...end of the relevant assessment year;...
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Jan 6, 26, 12:53 PM
102120000000091042 2025-11-01 115BBF Tax on income from patent Content Tax on income...from...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBF Year: 2025 -
Jan 12, 26, 5:52 AM
102120000000090713 2025-10-31 4 Charge of income-tax Content Charge of income-tax...CHAPTER II...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 4 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091075 2025-11-01 115R Tax on distributed income to unit holders Content...TO TAX ON DISTRIBUTED...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME Language: English Features: Acts Sections - Income tax act: Section - 115R Year: 2025 -
Nov 1, 25, 8:35 PM
In section 153B of the Income-tax Act, in the Explanation, for clause (i), the following...CHAPTER III CHAPTER III -...
