Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 11:27 AM
[Provided that where such appeal is against an order of assessment made under section...respect of which the proceeding before the Settlement Commission abates under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 251 Year: 2024 (No. 2) -
Nov 1, 25, 7:06 AM
persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167B Year: 2024 (No. 2) -
Nov 1, 25, 10:30 PM
may be prescribed. (2) The declarant shall pay the amount determined under sub-section...stating that the declarant has paid the amount. (3) Every order passed under...
Act: Finance Acts Chapter: CHAPTER IV - THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 7:00 PM
(a) such electoral trust distributes to any political party, registered under section
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 - 13B Year: 2024 (No. 2) -
Nov 1, 25, 3:15 PM
a finding of total partition has been recorded by the Assessing Officer under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 283 Year: 2024 (No. 2) -
Nov 1, 25, 2:36 AM
—For the purposes of this section, "place of effective management of the company"
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 - 115VC Year: 2024 (No. 2) -
Nov 1, 25, 10:45 AM
case, including those who first heard it: Provided that the provisions of this section
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BD Year: 2024 (No. 2) -
Nov 1, 25, 12:35 PM
corresponding law for the time being in force, no immovable property referred to in 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 - 269R Year: 2024 (No. 2) -
Nov 1, 25, 11:21 AM
other arrangement, the tax deductible on any income, other than interest, under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 248 Year: 2024 (No. 2) -
Nov 1, 25, 11:46 AM
two Judges. 260B. (1) When an appeal has been filed before the High Court under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260B Year: 2024 (No. 2) -
Nov 1, 25, 11:43 AM
two judges. 259. (1) When any case has been referred to the High Court under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 259 Year: 2024 (No. 2) -
Jan 9, 26, 10:40 AM
shall be charged accordingly. (2) In respect of income chargeable under sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 4 Year: 2024 (No. 2) -
Nov 1, 25, 3:08 AM
to be income-tax authorities. (2) Without prejudice to the provisions of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 117 Year: 2024 (No. 2) -
Nov 1, 25, 8:31 AM
income-tax on its income, or (iv) a Mutual Fund specified under clause (23D) of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196 Year: 2024 (No. 2) -
Oct 31, 25, 10:46 PM
maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— (a) "amount...
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: 2024 (No. 2) -
Nov 1, 25, 11:56 PM
tax credit reversed, which would not have been so paid, or not reversed, had section
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:20 PM
, 2025, namely:— "Provided that any expenditure which is not admissible under section
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:06 AM
—For the purposes of this section, the expression "tax due" includes penalty, interest
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167C Year: 2024 (No. 2) -
Nov 1, 25, 1:16 AM
c) lacks commercial substance or is deemed to lack commercial substance under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE Language: English Features: Acts Sections - Income tax act: Section - 96 Year: 2024 (No. 2) -
Nov 1, 25, 3:57 PM
any assessee or class of assessees : Provided that the power conferred by this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294A Year: 2024 (No. 2)