Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 6:47 AM
assessee" means— (i) in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 160 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) -
Dec 31, 25, 9:22 AM
Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]
Act: Income-tax Act, 1961 Chapter: Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE Language: English Features: Acts Sections - Income tax act: Section - 86A Year: 2024 (No. 2) -
Nov 1, 25, 11:03 AM
Commission shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228, and for the purposes of section 196, of the...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245L Year: 2024 (No. 2) -
Nov 1, 25, 11:14 AM
exercise of its powers under this Act: Provided that nothing contained in this section
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245V Year: 2024 (No. 2) -
Nov 1, 25, 12:27 AM
Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended
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 - 80TT Year: 2024 (No. 2) -
Nov 1, 25, 3:15 AM
(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 120 Year: 2024 (No. 2) -
Nov 1, 25, 7:31 AM
company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 179 Year: 2024 (No. 2) -
Oct 31, 25, 10:11 PM
(iv) subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 64 Year: 2024 (No. 2) -
Oct 31, 25, 11:25 PM
Original section was inserted by the Finance Act, 1975, w.e.f. 1-4-1976.]
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 - 80FF Year: 2024 (No. 2) -
Nov 1, 25, 11:07 AM
of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245-OA Year: 2024 (No. 2) -
Dec 31, 25, 9:21 AM
share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...
Act: Income-tax Act, 1961 Chapter: Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE Language: English Features: Acts Sections - Income tax act: Section - 86 Year: 2024 (No. 2) -
Nov 1, 25, 2:01 PM
Central Government, the tax collected by him as required under the provisions of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276BB Year: 2024 (No. 2) -
Nov 1, 25, 12:55 PM
Commissioner or Commissioner of Income-tax has for the purposes of this Act under section
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 - 269UI Year: 2024 (No. 2) -
Oct 31, 25, 10:18 PM
member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...
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 - 67A Year: 2024 (No. 2) -
Oct 31, 25, 7:30 PM
For the purposes of sections 22 to 26— (i) an individual who transfers otherwise...or part thereof in part performance of a contract of the nature referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 27 Year: 2024 (No. 2) -
Oct 31, 25, 8:47 PM
Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44 Year: 2024 (No. 2) -
Oct 31, 25, 9:37 PM
Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54C Year: 2024 (No. 2) -
Oct 31, 25, 11:49 PM
and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes of...
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-IBA Year: 2024 (No. 2) -
Nov 1, 25, 12:33 AM
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.
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 - 80VV Year: 2024 (No. 2)