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Jan 6, 26, 12:59 PM
(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 211 Year: 2025 -
Jan 6, 26, 12:56 PM
business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 172 Year: 2025 -
Jan 6, 26, 12:57 PM
of a company, or (c) royalty, or (d) any sum referred to in clause (va) of section...meaning as in Explanation 2 to clause (vii) of sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194J Year: 2025 -
Jan 6, 26, 1:01 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 - 278B Year: 2025 -
Jan 6, 26, 12:51 PM
10; or (g) from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 56 Year: 2025 -
Jan 6, 26, 12:50 PM
not to be charged in certain cases. 54D. (1) Subject to the provisions of sub-section...building so constructed (such land, building or right being hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54D Year: 2025 -
Jan 6, 26, 12:58 PM
buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194Q Year: 2025 -
Jan 6, 26, 12:51 PM
80G or section 80GGA or section 80GGC or section 80HH or section 80HHA or...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80A Year: 2025 -
Jan 6, 26, 12:53 PM
10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BA Year: 2025 -
Jan 6, 26, 1:00 PM
end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 250 Year: 2025 -
Jan 6, 26, 1:01 PM
(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CCC Year: 2025 -
Jan 6, 26, 12:50 PM
—For the purposes of this section,— Item number Spacer Provision text (a) 25[**...established under section 3 or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43D Year: 2025 -
Mar 18, 26, 12:29 PM
194-O, in case of a transaction to which the provisions of the said section are...under sub-section (1). (5) Where any sum 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 - 194S Year: 2025 -
Jan 6, 26, 12:53 PM
10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAD Year: 2025 -
Jan 6, 26, 12:49 PM
(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...(7) of that section being reckoned from the end of the previous...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35ABA Year: 2025 -
Jan 6, 26, 12:59 PM
Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021..., the tax shall be deducted at higher of the two rates provided in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206AB Year: 2025 -
Jan 6, 26, 12:59 PM
Prior to its omission, section 206CCA, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-...be collected at higher of the two rates provided in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CCA Year: 2025 -
Jan 6, 26, 1:01 PM
Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278AA Year: 2025 -
Jan 6, 26, 12:56 PM
except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 171 Year: 2025 -
Jan 6, 26, 12:50 PM
32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44DB Year: 2025
