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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, 12:51 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
of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...
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 - 80HHE 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, 12:53 PM
, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for 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 - 115BBF Year: 2025 -
Jan 6, 26, 12:53 PM
determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CE Year: 2025 -
Jan 6, 26, 12:52 PM
be entered into by that person; (b) income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CC 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 -
Aug 12, 26, 11:39 AM
exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in 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 - 80C Year: 2025 -
Mar 27, 26, 4:59 PM
In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43 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, 1:00 PM
Where as a result of an appeal under section 246 or section 246A or section 253,
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 267 Year: 2025 -
Jan 6, 26, 12:52 PM
such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...
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 - 80U Year: 2025 -
Jan 6, 26, 1:00 PM
sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245W Year: 2025 -
Mar 27, 26, 11:47 AM
responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194EE Year: 2025 -
Jan 6, 26, 12:54 PM
, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WH Year: 2025 -
Jul 30, 26, 7:35 AM
) or sub-clause (d) or sub-clause (e) 65[or sub-clause (f)] of clause (22) of section...exceed 66[ten] thousand rupees: Provided further that the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194 Year: 2025 -
Mar 27, 26, 4:57 PM
Qualified Foreign Investor, any income by way of interest referred to in sub-section...the rate of five per cent. (2) The income by way of 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 - 194LD Year: 2025 -
Jul 29, 26, 7:27 AM
not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194R Year: 2025 -
Jan 6, 26, 12:52 PM
(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...
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 - 80HHF Year: 2025
