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Jan 6, 26, 12:59 PM
1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245G Year: 2025 -
Aug 6, 26, 9:35 AM
with another company; or (b) a banking company referred to in clause (c) of section...(i) "control" shall have the same meaning as assigned to in clause (27) 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 - 72A Year: 2025 -
Jul 4, 26, 10:22 AM
Linked Debenture. 50AA. 51[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— Item number...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50AA Year: 2025 -
Jan 6, 26, 1:00 PM
which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245RR Year: 2025 -
Jul 31, 26, 2:08 PM
from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 119 Year: 2025 -
Jan 6, 26, 12:54 PM
115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VQ Year: 2025 -
Jan 6, 26, 1:00 PM
(3) of section 269UC, is furnished along with such document. (2) Notwithstanding...an order under sub-section (1) of...
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 - 269UL Year: 2025 -
Jul 13, 26, 12:22 PM
—For the purposes of this section,— Item number Spacer Provision text (a) "notified...notified by the Central Government in the Official Gazette for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 89A Year: 2025 -
Jan 6, 26, 1:01 PM
against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278C Year: 2025 -
Jan 6, 26, 12:53 PM
(1). (3) In this section,— Item number Spacer Provision text (i) "dividends" shall...have the same meaning as is given to "dividend" in clause (22) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBD Year: 2025 -
Aug 9, 26, 3:05 PM
provision of this Act in computing the income referred to in clause (a) of sub-section...carried forward to succeeding assessment years. (3) For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBH Year: 2025 -
Jan 6, 26, 12:54 PM
1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME Language: English Features: Acts Sections - Income tax act: Section - 115R Year: 2025 -
Jan 6, 26, 12:54 PM
the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VS Year: 2025 -
Jan 6, 26, 1:01 PM
to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— Item number...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278 Year: 2025 -
Jan 6, 26, 1:00 PM
is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...after the transfer to the transferee of the property referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269J Year: 2025 -
Jan 6, 26, 1:00 PM
of initiating proceedings for the acquisition of any immovable property under section...269C or for the purpose of making an order under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269L Year: 2025 -
Jan 6, 26, 12:52 PM
This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...
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 - 80N Year: 2025 -
Jan 6, 26, 12:50 PM
Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44 Year: 2025 -
Jan 6, 26, 12:52 PM
or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes 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 - 80GGB Year: 2025 -
Jan 6, 26, 1:00 PM
Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...
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 - 269UD Year: 2025
