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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 -
Mar 27, 26, 5:00 PM
Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196B Year: 2025 -
Jan 6, 26, 12:56 PM
154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 180A Year: 2025 -
Jan 6, 26, 1:01 PM
of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAD Year: 2025 -
Jan 6, 26, 1:01 PM
who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FB Year: 2025 -
Jan 6, 26, 12:51 PM
gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EE 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 - 80HHA Year: 2025 -
Jan 6, 26, 12:50 PM
(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CA Year: 2025 -
Jan 6, 26, 12:49 PM
are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AC Year: 2025 -
Jan 6, 26, 1:00 PM
Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 261 Year: 2025 -
Jan 6, 26, 12:59 PM
Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245J Year: 2025 -
Mar 27, 26, 12:41 PM
income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBB 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, 12:50 PM
place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46A 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, 12:51 PM
Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...
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 - 80CCG Year: 2025 -
Jan 6, 26, 12:53 PM
. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2025 -
Jan 6, 26, 12:59 PM
this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234H Year: 2025 -
Jan 6, 26, 12:50 PM
respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50A Year: 2025 -
Jan 6, 26, 12:49 PM
value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 23 Year: 2025
