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Nov 1, 25, 8:34 AM
or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196C Year: 2024 (No. 2) -
Oct 31, 25, 11:31 PM
or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...
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 - 80GGB Year: 2024 (No. 2) -
Oct 31, 25, 9:42 PM
1st 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 - 54EB Year: 2024 (No. 2) -
Nov 1, 25, 6:38 AM
any person, other than the person with respect to whom search was made under section...whose books of account or other documents or any assets were requisitioned under...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BD Year: 2024 (No. 2) -
Nov 1, 25, 1:51 AM
28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...to income referred to in clause (b) of sub-section (1); (b) ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AB Year: 2024 (No. 2) -
Oct 31, 25, 9:44 PM
capital gain arises from the transfer of a long-term capital asset (herein in this section...gain shall be dealt with in accordance with the following provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EE Year: 2024 (No. 2) -
Oct 31, 25, 7:45 PM
of business referred to in clause (xiii)or clause (xiiib) or clause (xiv) of section...from the date of its installation, the amount of deduction allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AD Year: 2024 (No. 2) -
Nov 1, 25, 3:51 PM
be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293A Year: 2024 (No. 2) -
Oct 31, 25, 11:57 PM
new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions specified in...
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 - 80JJAA Year: 2024 (No. 2) -
Nov 1, 25, 2:37 PM
be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 47Public Prosecutor within the meaning of clause (u) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280D Year: 2024 (No. 2) -
Oct 31, 25, 8:32 PM
payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 40A Year: 2024 (No. 2) -
Nov 1, 25, 11:11 AM
which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245RR Year: 2024 (No. 2) -
Nov 1, 25, 9:38 AM
addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 221 Year: 2024 (No. 2) -
Nov 1, 25, 7:08 AM
respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 168 Year: 2024 (No. 2) -
Nov 1, 25, 8:25 AM
effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) 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 - 194P Year: 2024 (No. 2) -
Nov 1, 25, 8:41 AM
deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 198 Year: 2024 (No. 2) -
Oct 31, 25, 8:14 PM
beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCC Year: 2024 (No. 2) -
Nov 1, 25, 1:55 AM
of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115B Year: 2024 (No. 2) -
Oct 31, 25, 7:44 PM
are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AC Year: 2024 (No. 2) -
Nov 1, 25, 4:18 AM
Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 141A Year: 2024 (No. 2)
