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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 - 54EB 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, 12:50 PM
hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44A 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 -
Jul 4, 26, 4:24 AM
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 -
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 -
Mar 27, 26, 4:56 PM
Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest 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 - 194LC 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 -
Jul 3, 26, 12:35 PM
10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...
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 - 158BE 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 -
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, 12:53 PM
specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-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 - 115J Year: 2025 -
Aug 3, 26, 2:24 AM
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 -
Jul 25, 26, 3:27 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, 12:59 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, 12:55 PM
(1) of section 143 or assessed under section 143 or section 144 or section 147...
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 - 158BB Year: 2025 -
Jul 12, 26, 9:40 AM
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
the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to 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 - 80HHC 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
