Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 2:37 AM
of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...
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 - 115VD Year: 2024 (No. 2) -
Nov 1, 25, 7:59 AM
Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 192A Year: 2024 (No. 2) -
Nov 1, 25, 2:33 AM
nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...
Act: Income-tax Act, 1961 Chapter: Chapter XIIF - 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: 2024 (No. 2) -
Nov 1, 25, 8:01 AM
(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...ix) any interest payable to a "business trust", as defined in clause (13A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 193 Year: 2024 (No. 2) -
Nov 1, 25, 2:31 AM
nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...
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 - 115TCA Year: 2024 (No. 2) -
Nov 1, 25, 8:52 AM
as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203 Year: 2024 (No. 2) -
Nov 1, 25, 7:33 AM
to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 180 Year: 2024 (No. 2) -
Oct 31, 25, 9:00 PM
non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBA Year: 2024 (No. 2) -
Nov 1, 25, 12:18 AM
2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of 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 - 80R Year: 2024 (No. 2) -
Nov 1, 25, 10:24 AM
Chapter shall be made by furnishing return in accordance with the provisions of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 239 Year: 2024 (No. 2) -
Nov 1, 25, 2:02 AM
provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBG Year: 2024 (No. 2) -
Nov 1, 25, 7:21 AM
Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 174A Year: 2024 (No. 2) -
Nov 1, 25, 2:51 AM
registered outside India, a licence issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act,...
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 - 115VX Year: 2024 (No. 2) -
Oct 31, 25, 7:34 PM
The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 29 Year: 2024 (No. 2) -
Nov 1, 25, 8:16 AM
—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194G Year: 2024 (No. 2) -
Nov 1, 25, 10:41 AM
be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BA Year: 2024 (No. 2) -
Nov 1, 25, 9:00 AM
filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206 Year: 2024 (No. 2) -
Nov 1, 25, 3:18 AM
Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121A Year: 2024 (No. 2) -
Jan 8, 26, 8:41 AM
Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...
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 - 115H Year: 2024 (No. 2) -
Oct 31, 25, 8:36 PM
connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 42 Year: 2024 (No. 2)