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Jan 6, 26, 12:50 PM
Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...44DA or section 115A shall not apply...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBD Year: 2025 -
Jan 13, 26, 5:58 AM
business connection in India. 9A. (1) Notwithstanding anything contained in sub-section...(1) of section 9 and subject to the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9A Year: 2025 -
Jan 6, 26, 12:59 PM
(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...made under that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206AA Year: 2025 -
Jan 6, 26, 12:59 PM
. 206CA. (1) Every person collecting tax in accordance with the provisions of section...(3) of section 206C; (b) in all certificates furnished...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CA Year: 2025 -
Jan 6, 26, 12:49 PM
with the National Bank any amount or amounts in an account (hereafter in this section...(2) of section 288 before the specified date referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33AB Year: 2025 -
Jan 6, 26, 12:55 PM
The return under section 115WD or section 139 shall be verified— Item number Spacer...7 or section 9 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140 Year: 2025 -
Jan 6, 26, 12:49 PM
—For the purposes of this sub-section and sub-sections (2B), (2C) and (4),— Item...33 and section 33A, but without making...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32A Year: 2025 -
Jan 6, 26, 1:01 PM
Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 284 Year: 2025 -
Jan 6, 26, 12:50 PM
sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54 Year: 2025 -
Jan 6, 26, 12:56 PM
2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164 Year: 2025 -
Feb 26, 26, 12:33 PM
to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), 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 - 54GA Year: 2025 -
Jan 6, 26, 12:54 PM
(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 131 Year: 2025 -
Jan 6, 26, 12:51 PM
industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54G Year: 2025 -
Jan 6, 26, 1:00 PM
(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245R Year: 2025 -
Jan 6, 26, 1:01 PM
the Code of Criminal Procedure, 1973* (2 of 1974), an offence punishable under section...276B or section 276C or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279A Year: 2025 -
Jan 6, 26, 1:01 PM
furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FA Year: 2025 -
Jan 6, 26, 12:58 PM
company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 195 Year: 2025 -
Jan 6, 26, 12:50 PM
capital asset effected in the previous year shall, save as otherwise provided in sections...which the transfer took place. (1A) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 45 Year: 2025 -
Jan 6, 26, 12:59 PM
it is satisfied that any person who made the application for settlement under section...(4) of section 245D within the time specified in such order...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245H Year: 2025 -
Jan 6, 26, 12:59 PM
(1) of section 35 fails to deliver or cause to be delivered a statement within the...(1A) of that section; or (b) the institution or fund fails...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234G Year: 2025
