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Jan 6, 26, 12:54 PM
the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...
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 - 115V Year: 2025 -
Jan 6, 26, 12:51 PM
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 -
Jan 6, 26, 12:54 PM
the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...
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 - 115S Year: 2025 -
Jan 6, 26, 12:54 PM
45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...
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 - 115VN Year: 2025 -
Jan 6, 26, 1:00 PM
Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...
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 - 269UE Year: 2025 -
Jan 6, 26, 1:01 PM
offence has been committed: Provided that a court competent to try offences under section...Provision text (i) which has been designated as a Special Court under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280B Year: 2025 -
Jan 6, 26, 12:53 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, 12:53 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 -
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, 12:54 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
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
(4) of section 269-I : Provided that in a case falling under the proviso to sub-section...compensation payable under...
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 - 269K Year: 2025 -
Mar 27, 26, 4:21 PM
In a case other than that referred to in sub-section (1A) of section 192, where under
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 195A 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, 12:54 PM
12AA or section 12AB or approval under clause (23C) of section 10 became effective...(2) of section 12A or the eighth...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EB - Special provisions relating to tax on accreted income of certain trusts and institutions Language: English Features: Acts Sections - Income tax act: Section - 115TD 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, 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, 12:49 PM
Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 25 Year: 2025 -
Jan 6, 26, 12:50 PM
Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54A 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
