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Jan 6, 26, 12:52 PM
(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...
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 - 80LA Year: 2025 -
Jan 6, 26, 12:59 PM
(1) of section 245Q; (B) an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca) "Board for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245N Year: 2025 -
Jan 6, 26, 1:00 PM
court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245U Year: 2025 -
Jan 6, 26, 12:52 PM
, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35. ...(2) or, as the...
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 - 80GGA Year: 2025 -
Jan 6, 26, 1:01 PM
Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280Y Year: 2025 -
Jan 6, 26, 12:49 PM
know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AB Year: 2025 -
Jan 6, 26, 12:54 PM
be, assigned to income-tax authorities by or under this Act as referred to in section...or (b) vesting the jurisdiction with the Assessing Officer as referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 130 Year: 2025 -
Jan 6, 26, 12:52 PM
(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IX - DOUBLE TAXATION RELIEF Language: English Features: Acts Sections - Income tax act: Section - 90A Year: 2025 -
Jan 6, 26, 12:56 PM
deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 190 Year: 2025 -
Jan 6, 26, 12:58 PM
or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 200 Year: 2025 -
Jan 6, 26, 12:55 PM
documents, which are otherwise under any other provisions of this Act, except section...(9) of section 139 as it stood immediately before its...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139C Year: 2025 -
Jan 6, 26, 1:01 PM
Central Government, the tax collected by him as required under the provisions of section...before the time prescribed for filing the statement under the proviso to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276BB Year: 2025 -
Jan 6, 26, 1:02 PM
matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287A Year: 2025 -
Jan 6, 26, 12:53 PM
10, or sub-section (1B) or sub-section (3) of section 11; or (c) any income, which...from the total income under the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBI Year: 2025 -
Jan 6, 26, 1:01 PM
immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278AB Year: 2025 -
Jan 6, 26, 12:52 PM
80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD 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 - 80P Year: 2025 -
Jan 6, 26, 12:51 PM
(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections 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 - 80CCD Year: 2025 -
Jan 6, 26, 12:53 PM
) distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115A Year: 2025 -
Jan 6, 26, 12:51 PM
day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EA Year: 2025 -
Jan 6, 26, 12:56 PM
reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170A Year: 2025
