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Jan 6, 26, 12:53 PM
" shall have the meaning assigned to it in clause (22) of section 2 but shall not...10; or (iii) a trust or institution registered under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBDA Year: 2025 -
Jan 6, 26, 12:54 PM
(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 127 Year: 2025 -
Jan 6, 26, 12:54 PM
(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 120 Year: 2025 -
Jan 6, 26, 12:51 PM
scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...
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 - 72AA Year: 2025 -
Jan 6, 26, 12:51 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction 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 - 80EE Year: 2025 -
Jan 6, 26, 12:52 PM
shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-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 - 92 Year: 2025 -
Jan 6, 26, 12:49 PM
cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33B Year: 2025 -
Jan 6, 26, 12:48 PM
(3) of section 29C of the Representation of the People Act, 1951 (43 of 1951) for...(4B) of section 139 on or before the due date under that...
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 - 13A Year: 2025 -
Jan 6, 26, 12:59 PM
Officer finds that any assessee has— Item number Spacer Provision text (a) under section...209A or section 212 under-estimated the advance tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 216 Year: 2025 -
Jan 6, 26, 12:56 PM
respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 168 Year: 2025 -
Jan 6, 26, 12:58 PM
or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts 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 - 196C Year: 2025 -
Jan 6, 26, 1:01 PM
If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277A Year: 2025 -
Jan 6, 26, 12:51 PM
Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under 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 - 80CCB Year: 2025 -
Jan 22, 26, 12:13 PM
against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...
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 - 72 Year: 2025 -
Jan 6, 26, 12:59 PM
be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BA Year: 2025 -
Jan 6, 26, 1:01 PM
Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 274 Year: 2025 -
Jan 6, 26, 12:55 PM
authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 136 Year: 2025 -
Jan 6, 26, 12:56 PM
—For the purposes of this section,— Item number Spacer Provision text (i) [***]..."oral trust" shall have the meaning assigned to it in Explanation 2 below...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164A Year: 2025 -
Jan 6, 26, 1:00 PM
(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UH Year: 2025 -
Jan 6, 26, 12:50 PM
certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43C Year: 2025
