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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, 12:53 PM
for deduction under section 80HHE, computed under sub-section (3) of that section...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JA 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 -
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, 12:57 PM
Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) 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 - 194C 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, 12:49 PM
shall have the same meaning as in clause (c) of sub-section (6) of section 43. ...Government under sub-section (7) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32 Year: 2025 -
Jan 6, 26, 12:51 PM
the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...
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 - 80DD Year: 2025 -
Jan 6, 26, 12:52 PM
applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...
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 - 80HH 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, 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 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 6, 26, 12:55 PM
158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BC Year: 2025 -
Jan 6, 26, 1:00 PM
from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 255 Year: 2025 -
Jan 6, 26, 12:53 PM
44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JB Year: 2025 -
Jan 6, 26, 12:49 PM
, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35A Year: 2025 -
Jan 6, 26, 12:55 PM
profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145 Year: 2025 -
Jan 6, 26, 12:53 PM
10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAE Year: 2025 -
Jan 6, 26, 12:51 PM
"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 55 Year: 2025
