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Oct 31, 25, 11:21 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...
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 - 80EE Year: 2024 (No. 2) -
Nov 1, 25, 1:01 AM
shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2024 (No. 2) -
Nov 1, 25, 11:09 AM
(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245Q Year: 2024 (No. 2) -
Oct 31, 25, 11:23 PM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...
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 - 80F Year: 2024 (No. 2) -
Nov 1, 25, 1:44 AM
The total 42[***] income of the block period, determined under section 158BC, shall...tax at the rate of sixty per cent: Provided that the tax chargeable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 113 Year: 2024 (No. 2) -
Nov 1, 25, 4:31 AM
profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145 Year: 2024 (No. 2) -
Nov 1, 25, 7:34 AM
154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 180A Year: 2024 (No. 2) -
Nov 1, 25, 9:06 AM
been made by a person collecting any sum (herein referred to as collector) under section...(c) the fee, if any, shall be computed in accordance with 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 - 206CB Year: 2024 (No. 2) -
Oct 31, 25, 8:05 PM
eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AC Year: 2024 (No. 2) -
Nov 1, 25, 12:03 AM
trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...
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 - 80M Year: 2024 (No. 2) -
Oct 31, 25, 10:55 PM
condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib) "strategic disinvestment" shall...
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 - 79 Year: 2024 (No. 2) -
Nov 1, 25, 1:04 AM
be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or ...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92C Year: 2024 (No. 2) -
Nov 1, 25, 2:43 AM
01 115VM Exclusion of loss [] Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...
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 - 115VM Year: 2024 (No. 2) -
Oct 31, 25, 9:10 PM
assets by companies in liquidation. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46 Year: 2024 (No. 2) -
Oct 31, 25, 9:41 PM
day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EA Year: 2024 (No. 2) -
Nov 1, 25, 1:16 PM
amount of subscription to the units issued under any scheme referred to in sub-section...(1) of section 88A to the eligible issue of capital under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BB Year: 2024 (No. 2) -
Nov 1, 25, 1:26 PM
who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FB Year: 2024 (No. 2) -
Nov 1, 25, 11:48 AM
Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 261 Year: 2024 (No. 2) -
Oct 31, 25, 8:22 PM
(4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of...(2) of section 32 and of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 36 Year: 2024 (No. 2) -
Nov 1, 25, 3:29 PM
matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287A Year: 2024 (No. 2)
