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Jan 6, 26, 12:51 PM
not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 58 Year: 2025 -
Jan 6, 26, 12:59 PM
objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a) the permanent account number allotted to him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 230 Year: 2025 -
Mar 27, 26, 12:02 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, 12:55 PM
149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 150 Year: 2025 -
Jan 6, 26, 1:00 PM
served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 256 Year: 2025 -
Jan 29, 26, 11:11 AM
Spacer Provision text (a) the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b) the deduction under clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 38 Year: 2025 -
Jan 9, 26, 10:40 AM
23] 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 - 115BAC Year: 2025 -
Jan 6, 26, 1:00 PM
in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264B Year: 2025 -
Jan 6, 26, 1:02 PM
Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293D Year: 2025 -
Jan 6, 26, 12:59 PM
provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234F 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 - 115BAB Year: 2025 -
Jan 6, 26, 12:59 PM
been made by a person collecting any sum (herein referred to as collector) under section...(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 - 206CB Year: 2025 -
Jan 6, 26, 1:00 PM
Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260A 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, 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, 12:52 PM
153 or section 153B or section 144C,— Item number Spacer Provision text (a) the...furnished; (b) the period of limitation as provided in...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CD 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, 12:54 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 -
Jan 6, 26, 12:56 PM
Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 173 Year: 2025 -
Mar 27, 26, 12:36 PM
interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194A Year: 2025
