Income Tax Department
Ministry of Finance, Government of India
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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, 11:45 AM
) Where the High Court delivers a judgment in an appeal filed before it under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260 Year: 2024 (No. 2) -
Nov 1, 25, 4:26 AM
—For the purposes of this section no direction as to the lines on which an investigation
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144A Year: 2024 (No. 2) -
Oct 31, 25, 7:05 PM
firm from the firm shall not be regarded as "salary" for the purposes of this section
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 15 Year: 2024 (No. 2) -
Nov 1, 25, 3:27 PM
and particulars in such manner as it thinks fit. (2) No publication under this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287 Year: 2024 (No. 2) -
Nov 1, 25, 3:13 AM
from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 119 Year: 2024 (No. 2) -
Jan 12, 26, 8:01 AM
previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 6 Year: 2024 (No. 2) -
Jan 8, 26, 8:29 AM
Chapter VI-A and nothing contained in the provisions of the second proviso to section
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 - 115D Year: 2024 (No. 2) -
Oct 31, 25, 10:35 PM
against income from any other head of income in accordance with the provisions of section
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 - 71B Year: 2024 (No. 2) -
Nov 1, 25, 3:22 PM
—For the purposes of this section, "specified activity" means any event management
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285B Year: 2024 (No. 2) -
Nov 1, 25, 10:33 PM
Subject to the provisions of section 92, the designated authority shall not institute
Act: Finance Acts Chapter: CHAPTER IV - THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 1:02 AM
enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92A Year: 2024 (No. 2) -
Oct 31, 25, 10:13 PM
Where, by reason of the provisions contained in this Chapter or in clause (i) of section
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 - 65 Year: 2024 (No. 2) -
Nov 1, 25, 10:43 PM
the provisions of this Scheme come into force. (2) Every order made under sub-section
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, 10:44 PM
following assessment year and so on. (2) No loss shall be carried forward under this section
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 - 74 Year: 2024 (No. 2) -
Nov 2, 25, 12:08 AM
In the Finance (No. 2) Act, 2004, in Chapter VII, in section 98, in the Table, in
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 1:02 AM
transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92B Year: 2024 (No. 2) -
Nov 1, 25, 6:51 AM
him to the person on whose behalf he is liable to pay tax (hereinafter in this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 162 Year: 2024 (No. 2) -
Jan 8, 26, 8:41 AM
assessment year by furnishing his return of income for that assessment year under section
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 - 115-I Year: 2024 (No. 2) -
Jan 8, 26, 8:35 AM
1956); (iv) any security of the Central Government as defined in clause (2) of section
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 - 115C Year: 2024 (No. 2)