Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 8:12 AM
other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194DA Year: 2024 (No. 2) -
Nov 1, 25, 6:42 AM
the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets 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 - 158BG Year: 2024 (No. 2) -
Nov 1, 25, 2:30 AM
distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TA Year: 2024 (No. 2) -
Nov 1, 25, 8:56 AM
For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 204 Year: 2024 (No. 2) -
Nov 1, 25, 3:13 PM
is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282A Year: 2024 (No. 2) -
Jan 9, 26, 10:33 AM
the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5 Year: 2024 (No. 2) -
Nov 1, 25, 3:50 AM
Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133 Year: 2024 (No. 2) -
Nov 1, 25, 2:40 AM
tonnage tax company means— (i) its profits from core activities referred to in sub-section...(2); (ii) its profits from incidental activities 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 - 115VI Year: 2024 (No. 2) -
Oct 31, 25, 9:25 PM
for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 51 Year: 2024 (No. 2) -
Oct 31, 25, 10:38 PM
with another company; or (b) a banking company referred to in clause (c) of section...— (i) "control" shall have the same meaning as assigned to in clause (27) of...
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 - 72A Year: 2024 (No. 2) -
Nov 1, 25, 8:18 AM
or furniture or fittings: Provided that no deduction shall be made under this section...: Provided also that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194-I Year: 2024 (No. 2) -
Nov 1, 25, 10:53 AM
1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245G Year: 2024 (No. 2) -
Nov 1, 25, 12:54 AM
—For the purposes of this section,— (a) "notified country" means a country as may...notified by the Central Government in the Official Gazette for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 89A Year: 2024 (No. 2) -
Nov 1, 25, 2:22 PM
against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278C Year: 2024 (No. 2) -
Nov 1, 25, 2:14 PM
to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— (i) in a case...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278 Year: 2024 (No. 2) -
Nov 1, 25, 2:35 PM
offence has been committed: Provided that a court competent to try offences under section...292,— (i) which has been designated as a Special Court under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280B Year: 2024 (No. 2) -
Jan 24, 26, 7:39 AM
143, section 144, section 147 or section 153A or section 153C; or (ii) an order...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9 Year: 2024 (No. 2) -
Nov 1, 25, 8:11 AM
thereon at the rates in force : Provided that no deduction shall be made under this section...day of June, 1973: Provided further that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194D Year: 2024 (No. 2) -
Oct 31, 25, 10:07 PM
period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...
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 - 62 Year: 2024 (No. 2) -
Oct 31, 25, 10:34 PM
it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...
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 - 71A Year: 2024 (No. 2)