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Content Charge of tax in case of a firm. 14....-Assessment of firms Charge of tax in case of a firm. 324....total income...

avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c)   lacks commercial substance or is deemed to lack commercial substance...

concern, then, such Indian concern shall, for the purposes of determination of any income...accruing or arising in India under the said section,...

assets from the company, then,— (a)   such shareholder shall be chargeable to income-tax...under the head “Capital gains”,...

102120000000097998 2025-11-25 28 Rent, rates, taxes, repairs and insurance....Content Rent, rates, taxes, repairs and insurance....CHAPTER IV...

The Assessing Officer or the Commissioner (Appeals) may, during any proceeding under...this Act, require any person referred to in sub-section...

as it thinks fit. (2) The Appellate Tribunal may amend any order passed by it under...condition that the assessee— (a)   deposits not less than 20% of the amount of...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

(10) of section 80-IA; (v)   any transaction, referred to in any other section under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER X...

office in India set up as per the guidelines issued by the Reserve Bank of India under...the Foreign Exchange Management Act, 1999 (42 of 1999),...

  to make and deliver an account or a statement or declaration relating to any income...chargeable to tax which is false and which he either knows...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...for which an application has been made by an applicant, being...

any of the provisions of this Act, a refund becomes due or is found to be due to...Sub. by Act No. 08 of 2023, w.e.f. 1-4-2023. 54....Ins. by...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

, Act No. 4 of 1987, w.e.f. 1-4-1989, Act No. 3 of 1989, w.e.f. 1-4-1989, Act No....36 of 1989, w.e.f. 1-4-1989,...

the Explanation below sub-section (2) of section 288; (b)   "alternate minimum tax..." means the amount of tax computed on adjusted total...

attend before a competent authority or the Appellate Tribunal in any proceeding under...this Chapter or the estimation of the amount by which the compensation payable...

1st day of April, 2015, as reduced by the amount of deduction allowed, if any, under...sub-section (1) for the said assessment year. (1B) No deduction...

assessees-Special cases Who may be regarded as agent. 306. (1) For the purposes of this Act...non-resident; or (iii)   from or through whom the non-resident is in receipt...

Charter and issue such orders, instructions, directions or guidelines to other income-tax...CHAPTER XIII CHAPTER XIII -...