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Jan 6, 26, 12:59 PM
(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-AA - Dispute Resolutions Committee in Certain Cases Language: English Features: Acts Sections - Income tax act: Section - 245MA Year: 2025 -
Jan 6, 26, 12:55 PM
assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-A - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS Language: English Features: Acts Sections - Income tax act: Section - 158AA 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, 12:59 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, 12:48 PM
32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10A 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, 12:51 PM
to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...
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 - 80CCA 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 - 54EB Year: 2025 -
Feb 17, 26, 6:11 AM
from the date of its installation, the amount of deduction allowed under sub-section...period of five years from the date of its installation, the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AD 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 6, 26, 12:55 PM
where on or after the 1st day of September, 2024, a search is initiated under section...(c) of sub-section (1) of section...
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 - 158BA Year: 2025 -
Jan 12, 26, 6:26 AM
, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9B Year: 2025 -
Jan 6, 26, 12:51 PM
(3) of section 139, shall be carried forward and set off under sub-section (1) of...section 72 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 80 Year: 2025 -
Jan 6, 26, 12:51 PM
11, section 12 or section 12A; (ii) that, under clause (c) of sub-section (1)...of section 13,...
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 - 80G Year: 2025 -
Jan 6, 26, 12:52 PM
term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IX - DOUBLE TAXATION RELIEF Language: English Features: Acts Sections - Income tax act: Section - 90 Year: 2025 -
Jan 6, 26, 1:01 PM
information or produces any document in contravention of the provisions of sub-section...(2) of section 138, he shall be punishable with...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280 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, 12:58 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, 12:52 PM
April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...
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 - 80HHBA Year: 2025 -
Jan 6, 26, 12:58 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
