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Jan 6, 26, 1:02 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: 2025 -
Jan 6, 26, 12:49 PM
licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35ABB Year: 2025 -
Jan 6, 26, 12:49 PM
—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 26 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, 12:55 PM
or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 156A Year: 2025 -
Jan 6, 26, 12:58 PM
of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBA Year: 2025 -
Jan 6, 26, 1:01 PM
requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282 Year: 2025 -
Jan 6, 26, 12:50 PM
(4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10)...(2) of section 32 and of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 36 Year: 2025 -
Jan 6, 26, 12:49 PM
eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AC Year: 2025 -
Jan 6, 26, 12:59 PM
(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206A Year: 2025 -
Jan 6, 26, 12:49 PM
development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 34 Year: 2025 -
Jan 6, 26, 12:52 PM
Following sub-section (3B) shall be inserted after sub-section (3A) of section 92CA...Following...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CA Year: 2025 -
Jan 6, 26, 12:58 PM
as deductor) under section 200, such statement shall be processed in the following...(c) the fee, if any, shall be computed in accordance with 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 - 200A Year: 2025 -
Jan 6, 26, 1:00 PM
notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264A Year: 2025 -
Jan 6, 26, 1:01 PM
245C and the proceedings for settlement have abated under section 245HA; and (b).... (2) The application to the Principal Commissioner or Commissioner under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273AA Year: 2025 -
Jan 6, 26, 12:52 PM
80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA 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 - 80Q Year: 2025 -
Jan 6, 26, 12:50 PM
carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AA Year: 2025 -
Jan 6, 26, 12:52 PM
For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92BA Year: 2025 -
Jan 6, 26, 12:51 PM
or building or both, (the capital asset so transferred being hereafter 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 - 54EC Year: 2025 -
Jan 6, 26, 12:54 PM
(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WK Year: 2025
