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Jan 6, 26, 1:00 PM
Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made 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 - 269UN Year: 2025 -
Jan 6, 26, 12:54 PM
tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...
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 - 115VR Year: 2025 -
Jan 6, 26, 12:55 PM
assessment years preceding the previous year in which the search was initiated under section...132 or any requisition was made under section 132A...
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 - 158B Year: 2025 -
Jan 6, 26, 12:50 PM
for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 51 Year: 2025 -
Jan 6, 26, 12:53 PM
the amount of income referred to in clause (a). (2) Nothing contained in sub-section...—For the purposes of this section, the expressions "Mutual...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBB Year: 2025 -
Jan 6, 26, 12:54 PM
securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TB Year: 2025 -
Jan 6, 26, 12:53 PM
(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BB - SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JG Year: 2025 -
Jan 6, 26, 12:54 PM
pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-D - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115P Year: 2025 -
Jan 6, 26, 12:56 PM
Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 192A Year: 2025 -
Jan 6, 26, 12:58 PM
as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203 Year: 2025 -
Jan 6, 26, 12:56 PM
to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 180 Year: 2025 -
Jan 6, 26, 12:51 PM
case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions 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 - 69D Year: 2025 -
Jan 13, 26, 7:29 AM
Provision text (i) in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 160 Year: 2025 -
Jan 6, 26, 12:54 PM
406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) specifying the...Following sub-clause (iii) shall be inserted after sub-clause (ii) 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 - 115VX Year: 2025 -
Jan 6, 26, 12:57 PM
thereon at the rates in force : Provided that no deduction shall be made under this section...day of June, 1973: Provided further that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194D Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]
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 - 80T Year: 2025 -
Jan 6, 26, 12:52 PM
2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions 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 - 80RR Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was introduced in place of old section 112 by the Finance (No. 2
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 - 80S Year: 2025 -
Jan 13, 26, 7:12 AM
case where income-tax is computed under clause (ii) 6a[or clause (iii)] of sub-section...(1A) of section 115BAC, the provisions of this clause...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 16 Year: 2025 -
Jan 6, 26, 12:57 PM
—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194G Year: 2025
