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Oct 31, 25, 10:48 PM
partner continues in the said firm and to be carried forward for set off under sections
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 - 75 Year: 2024 (No. 2) -
Nov 1, 25, 6:11 PM
Finance (No. 2) Act, 2024. (2) Save as otherwise provided in this Act,— (a) sections...shall be deemed to have come into force on the 1st day of April, 2024; (b) ...
Act: Finance Acts Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:28 AM
CMS 1.0 102120000000087162 2025-11-01 241 Power to withhold refund in certain cases [] Power to withhold refund in certain cases Power to withhold refund in certain cases. 241. [Omitted by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 241 Year: 2024 (No. 2) -
Nov 1, 25, 10:30 AM
CMS 1.0 102120000000087164 2025-11-01 242 Correctness of assessment not to be questioned [] Correctness of assessment not to be questioned Correctness of assessment not to be questioned. 242. In a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 242 Year: 2024 (No. 2) -
Nov 1, 25, 10:20 AM
CMS 1.0 102120000000087157 2025-11-01 237 Refunds [] Refunds CHAPTER XIX REFUNDS Refunds. 237. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 237 Year: 2024 (No. 2) -
Nov 1, 25, 10:22 AM
CMS 1.0 102120000000087158 2025-11-01 238 Person entitled to claim refund in certain special cases [] Person entitled to claim refund in certain special cases Person entitled to claim refund in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 238 Year: 2024 (No. 2) -
Nov 1, 25, 10:26 AM
CMS 1.0 102120000000087161 2025-11-01 240 Refund on appeal, etc. [] Refund on appeal, etc. Refund on appeal, etc. 240. Where, as a result of any order passed in appeal or other proceeding under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 240 Year: 2024 (No. 2) -
Jan 10, 26, 12:30 PM
CMS 1.0 102120000000086505 2025-10-31 1 Short title, extent and commencement INCOME-TAX ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2024 AND FINANCE (NO. 2) ACT, 2024] An Act to consolidate...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 1 Year: 2024 (No. 2) -
Jan 19, 26, 4:11 AM
CMS 1.0 102120000000086507 2025-10-31 3 "Previous year" defined [] "Previous year" defined "Previous year" defined. 3. For the purposes of this Act, "previous year" means the financial year...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 3 Year: 2024 (No. 2) -
Nov 1, 25, 3:49 PM
CMS 1.0 102120000000087387 2025-11-01 293 Bar of suits in civil courts [] Bar of suits in civil courts Bar of suits in civil courts. 293. No suit shall be brought in any civil court to set aside or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293 Year: 2024 (No. 2) -
Nov 1, 25, 3:34 PM
CMS 1.0 102120000000087377 2025-11-01 288B Rounding off amount payable and refund due [] Rounding off amount payable and refund due Rounding off amount payable and refund due. 288B. Any amount...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288B Year: 2024 (No. 2) -
Nov 1, 25, 3:55 PM
CMS 1.0 102120000000087392 2025-11-01 294 Act to have effect pending legislative provision for charge of tax [] Act to have effect pending legislative provision for charge of tax Act to have effect...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294 Year: 2024 (No. 2) -
Nov 1, 25, 3:19 PM
CMS 1.0 102120000000087367 2025-11-01 285 Submission of statement by a non-resident having liaison office [] Submission of statement by a non-resident having liaison office Submission of statement...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285 Year: 2024 (No. 2) -
Nov 1, 25, 3:38 PM
CMS 1.0 102120000000087379 2025-11-01 290 Indemnity [] Indemnity Indemnity. 290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 290 Year: 2024 (No. 2) -
Nov 1, 25, 3:43 PM
CMS 1.0 102120000000087381 2025-11-01 292 Cognizance of offences [] Cognizance of offences Cognizance of offences. 292. No court inferior to that of a presidency magistrate or a magistrate of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292 Year: 2024 (No. 2) -
Nov 1, 25, 3:46 PM
CMS 1.0 102120000000087383 2025-11-01 292B Return of income, etc., not to be invalid on certain grounds [] Return of income, etc., not to be invalid on certain grounds Return of income, etc., not...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2024 (No. 2) -
Nov 1, 25, 3:52 PM
CMS 1.0 102120000000087390 2025-11-01 293C Power to withdraw approval [] Power to withdraw approval Power to withdraw approval. 293C. Where the Central Government or the Board or an income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293C Year: 2024 (No. 2) -
Nov 1, 25, 3:33 PM
CMS 1.0 102120000000087376 2025-11-01 288A Rounding off of income [] Rounding off of income Rounding off of income. 288A. The amount of total income computed in accordance with the foregoing...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288A Year: 2024 (No. 2) -
Nov 1, 25, 3:36 PM
CMS 1.0 102120000000087378 2025-11-01 289 Receipt to be given [] Receipt to be given Receipt to be given. 289. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 289 Year: 2024 (No. 2) -
Nov 1, 25, 3:52 PM
CMS 1.0 102120000000087389 2025-11-01 293B Power of Central Government or Board to condone delays in obtaining approval [] Power of Central Government or Board to condone delays in obtaining...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293B Year: 2024 (No. 2)
