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Jan 6, 26, 1:02 PM
for charge of tax Content Act to have effect pending legislative provision for charge...of tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294 Year: 2025 -
Jan 6, 26, 12:59 PM
of payment of any income to residents without deduction of tax Furnishing of statement...in respect of payment of any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206A Year: 2025 -
Nov 1, 25, 7:56 PM
In section 115VT of the Income-tax Act, with effect from the 1st April, 2026,— (i...CHAPTER III CHAPTER III - DIRECT...
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Nov 1, 25, 9:10 PM
In section 194A of the Income-tax Act, in sub-section (3),— (a) in clause (i),—...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:54 PM
102120000000091085 2025-11-01 115U Tax on income in certain cases Content Tax on...income in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-F - SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS Language: English Features: Acts Sections - Income tax act: Section - 115U Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091391 2025-11-01 245B Income-tax Settlement Commission Content Income-tax...shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245B Year: 2025 -
Jan 6, 26, 12:52 PM
proceedings under the Act Deduction in respect of expenses incurred in connection...with certain proceedings under the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-B - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 80VV Year: 2025 -
Jan 6, 26, 12:51 PM
of loss under the head “Income from house property” Transitional provisions for...set off of loss under the head...
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 - 71A Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax...attributable to dividends Content Relief to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 235 Year: 2025 -
Jan 23, 26, 10:50 AM
In section 9A of the Income-tax Act,— (a) in sub-section (3), in clause (c),— (...CHAPTER III CHAPTER III - DIRECT...
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Jan 6, 26, 12:51 PM
102120000000090885 2025-10-31 74A Losses from certain specified sources falling under...falling under the head “Income...
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 - 74A Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090976 2025-11-01 88D Rebate of income-tax in case of certain individuals...Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88D Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090975 2025-11-01 88C Rebate of income-tax in case of women below sixty-five...years Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88C Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090974 2025-11-01 88B Rebate of income-tax in case of individuals of...sixty-five years or above Content Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88B Year: 2025 -
Jan 6, 26, 12:54 PM
of income-tax authorities Appointment of income-tax authorities. 117. (1) The...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 117 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091136 2025-11-01 118 Control of income-tax authorities Content Control...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 118 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091049 2025-11-01 115E Tax on investment income and long-term capital...gains Content Tax on investment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115E Year: 2025 -
Apr 1, 26, 11:40 AM
be chargeable to income-tax under the head “Profits and gains of business or profession...section 35AD of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091086 2025-11-01 115UA Tax on income of unit holder and business trust...Content Tax on...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-FA - Special provisions relating to business trusts Language: English Features: Acts Sections - Income tax act: Section - 115UA Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098175 2025-11-25 205 Conditions for tax on income of certain companies...section 80-ID of the...
Act: Income-tax Act, 2025 Year: 2025
