Income Tax Department
Ministry of Finance, Government of India
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Oct 31, 25, 11:49 PM
(2) of section 288, before the specified date referred to in section 44AB, certifying...(5) and sub-sections (7) to (12)...
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 - 80-IB Year: 2024 (No. 2) -
Oct 31, 25, 11:14 PM
to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,-- (a) "Agnipath Scheme"...
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 - 80CCH Year: 2024 (No. 2) -
Nov 1, 25, 2:02 AM
—For the purposes of this section,— (i) "computer resource" shall have the same...meaning as assigned to it in clause (e) of the Explanation to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBJ Year: 2024 (No. 2) -
Nov 1, 25, 4:08 AM
by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— (i)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139AA Year: 2024 (No. 2) -
Oct 31, 25, 8:09 PM
Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35C Year: 2024 (No. 2) -
Oct 31, 25, 8:11 PM
Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CC Year: 2024 (No. 2) -
Nov 1, 25, 3:07 PM
assessee ; or (ii) with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281 Year: 2024 (No. 2) -
Nov 1, 25, 10:32 AM
excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 243 Year: 2024 (No. 2) -
Nov 1, 25, 9:14 AM
Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 209A Year: 2024 (No. 2) -
Oct 31, 25, 8:07 PM
Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35B Year: 2024 (No. 2) -
Nov 1, 25, 1:29 AM
Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 107A Year: 2024 (No. 2) -
Oct 31, 25, 9:20 PM
Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50 Year: 2024 (No. 2) -
Oct 31, 25, 8:24 PM
General. 37. (1) Any expenditure(not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 37 Year: 2024 (No. 2) -
Nov 1, 25, 8:38 AM
Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 197 Year: 2024 (No. 2) -
Oct 31, 25, 7:32 PM
, or any part thereof has not been allowed to be deducted under clause (b) of section...of the expenditure on such capital asset has been allowed as a deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 28 Year: 2024 (No. 2) -
Nov 1, 25, 10:37 AM
intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 245 Year: 2024 (No. 2) -
Nov 1, 25, 7:10 AM
The provisions of section 162 shall, so far as may be, apply in the case of an executor
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 169 Year: 2024 (No. 2) -
Nov 1, 25, 12:27 PM
Principal Commissioner or Commissioner has, for the purposes of this Act, under section
Act: Income-tax Act, 1961 Chapter: Chapter XXA - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269M Year: 2024 (No. 2) -
Nov 1, 25, 2:58 PM
Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]
Act: Income-tax Act, 1961 Chapter: Chapter XXIIB - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZA Year: 2024 (No. 2) -
Nov 1, 25, 3:28 AM
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125A Year: 2024 (No. 2)