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Jan 6, 26, 1:00 PM
purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...
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 - 269UF Year: 2025 -
Jan 6, 26, 1:00 PM
authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given 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 - 269F Year: 2025 -
Jan 6, 26, 12:54 PM
115VM Exclusion of loss Content Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...
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 - 115VM Year: 2025 -
Jan 6, 26, 12:54 PM
year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes 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 - 115VV Year: 2025 -
Jan 6, 26, 12:59 PM
dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 236 Year: 2025 -
Jan 6, 26, 1:01 PM
.— In this sub-section, "High Court" means the High Court of the State in which a...Special Court shall also try an offence, other than an offence referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280A Year: 2025 -
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 -
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, 12:55 PM
by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139AA Year: 2025 -
Jan 6, 26, 12:53 PM
Explanation.— For the purposes of this section,— Item number Spacer Provision text...(i) "horse race" shall have the meaning assigned to it in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BB Year: 2025 -
Jan 6, 26, 12:52 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, 12:58 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, 12:59 PM
excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 243 Year: 2025 -
Jan 6, 26, 12:59 PM
intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 245 Year: 2025 -
Jan 6, 26, 1:01 PM
assessee ; or (ii) with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281 Year: 2025 -
Jan 6, 26, 12:50 PM
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, 12:54 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 12, 26, 7:38 AM
(3) of section 80DD or sub-section (3) of section 80DDA; or (b) any sum received...(5) 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 - 10 Year: 2025 -
Jan 6, 26, 12:56 PM
Prior to its omission, section 158BI read as under : "158BI....provisions of this Chapter shall not apply where a search was initiated under...
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 - 158BI Year: 2025
