Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 2:33 AM
investment fund [without giving effect to the provisions of clause (23FBA) of section...the provisions of Chapter VI: Provided that the loss so deemed under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIFB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS Language: English Features: Acts Sections - Income tax act: Section - 115UB Year: 2024 (No. 2) -
Nov 1, 25, 2:53 AM
which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VZB Year: 2024 (No. 2) -
Nov 1, 25, 8:07 AM
in respect of the winnings: 88[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194B Year: 2024 (No. 2) -
Oct 31, 25, 9:21 PM
Linked Debenture. 50AA.61[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— (a) is a unit...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50AA Year: 2024 (No. 2) -
Nov 2, 25, 12:07 AM
In section 134 of the Finance Act, 2003, for sub-section (4), the following sub-section...levy and collection of the...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 4:32 AM
certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145B Year: 2024 (No. 2) -
Nov 1, 25, 1:19 AM
shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8) a person shall be deemed to have a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE Language: English Features: Acts Sections - Income tax act: Section - 102 Year: 2024 (No. 2) -
Nov 1, 25, 1:13 AM
transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94A Year: 2024 (No. 2) -
Nov 1, 25, 12:47 PM
hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...
Act: Income-tax Act, 1961 Chapter: Chapter XXC - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UC Year: 2024 (No. 2) -
Nov 1, 25, 2:00 AM
the amount of income referred to in clause (a). (2) Nothing contained in sub-section...—For the purposes of this section, the expressions "Mutual...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBB Year: 2024 (No. 2) -
Jan 8, 26, 8:40 AM
It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— (a) his total...
Act: Income-tax Act, 1961 Chapter: Chapter XIIA - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115G Year: 2024 (No. 2) -
Jan 16, 26, 3:01 PM
In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43 Year: 2024 (No. 2) -
Nov 1, 25, 12:21 AM
India, there shall, in accordance with and subject to the provisions of this section...and any subsequent assessment year : Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80RRA Year: 2024 (No. 2) -
Nov 1, 25, 2:25 PM
—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278E Year: 2024 (No. 2) -
Oct 31, 25, 11:31 PM
or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80GGC Year: 2024 (No. 2) -
Jan 24, 26, 7:43 AM
(3) of section 80DD or sub-section (3) of section 80DDA *; or (b) any sum received...(5) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10 Year: 2024 (No. 2) -
Nov 1, 25, 6:42 AM
the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BG Year: 2024 (No. 2) -
Nov 1, 25, 8:12 AM
other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194DA Year: 2024 (No. 2) -
Nov 1, 25, 7:12 PM
CMS 1.0 102520000000144644 2025-11-01 21 Amendment of section 50AA [] Amendment of...section 50AA Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:30 AM
distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TA Year: 2024 (No. 2)