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Jan 6, 26, 12:50 PM
(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AE Year: 2025 -
Jan 6, 26, 12:54 PM
(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 132A Year: 2025 -
Jan 6, 26, 12:50 PM
the assessee shall, in accordance with and subject to the provisions of this section...(1) is that incurred by the assessee after the date specified in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35E Year: 2025 -
Jan 6, 26, 1:00 PM
other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264 Year: 2025 -
Jan 6, 26, 12:50 PM
or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44C Year: 2025 -
Jan 6, 26, 12:56 PM
of section 142. (5) The tax chargeable under this section shall be in addition to...(1) of section 142 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 174 Year: 2025 -
Feb 19, 26, 10:26 AM
(1) of section 139 in respect of that previous year. (2) Any deduction allowable...under the provisions of sections 30 to 38 shall, for the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AD Year: 2025 -
Jan 6, 26, 12:50 PM
the welfare of employees, or (c) any sum referred to in clause (ii) of sub-section...(1) of section 36, or (d) any sum payable by the assessee...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43B Year: 2025 -
Jan 6, 26, 12:55 PM
proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144BA Year: 2025 -
Jan 6, 26, 12:55 PM
and affix his signature on such return. (3) For the purposes of this section,— Item...(2) of section 288 or an employee of the "specified class or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139B Year: 2025 -
Jan 6, 26, 12:59 PM
(4) of section 245D provides for the imposition of a penalty on the person who made...the application under section 245C for settlement, on the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245K Year: 2025 -
Jan 6, 26, 12:55 PM
(1) or making inquiry before assessment under sub-section (2), or directing the...assessee to get his accounts audited under sub-section (2A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 142B Year: 2025 -
Jan 9, 26, 12:24 PM
sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 201 Year: 2025 -
Jan 6, 26, 1:01 PM
(1A) of that section; or (ii) the institution or fund, if it fails to deliver...(5) of section 80G, or furnish a certificate prescribed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271K Year: 2025 -
Jan 6, 26, 12:52 PM
income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88E Year: 2025 -
Jan 6, 26, 12:54 PM
Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 132B Year: 2025 -
Jan 6, 26, 12:50 PM
(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 38[(3) Notwithstanding anything contained in sub-section (2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBB Year: 2025 -
Jan 6, 26, 12:50 PM
(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 41 Year: 2025 -
Jan 6, 26, 12:59 PM
If any assessee does not pay on the date specified in sub-section (1) of section...(3) or sub-section (4) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 218 Year: 2025 -
Jan 6, 26, 12:50 PM
, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35D Year: 2025
