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Jan 6, 26, 12:52 PM
Original section was inserted, in place of section 85 which was deleted, by the Finance
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 - 80K Year: 2025 -
Jan 6, 26, 12:49 PM
Remission Scheme under the export and import policy formulated and announced under section..., or any part thereof has not been allowed to be deducted under clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 28 Year: 2025 -
Jan 6, 26, 12:53 PM
While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 104 Year: 2025 -
Jan 12, 26, 10:38 AM
company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 179 Year: 2025 -
Jan 6, 26, 12:54 PM
with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...
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 - 115VY Year: 2025 -
Jan 6, 26, 12:55 PM
No interest under section 234A, 234B or 234C or penalty under section 270A shall
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 - 158BF 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 - 80R Year: 2025 -
Jan 6, 26, 12:51 PM
73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...
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 - 73A Year: 2025 -
Jan 6, 26, 12:53 PM
2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 114 Year: 2025 -
Jan 6, 26, 12:52 PM
in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IX - DOUBLE TAXATION RELIEF Language: English Features: Acts Sections - Income tax act: Section - 91 Year: 2025 -
Jan 6, 26, 1:00 PM
other electronic mode as may be prescribed: Provided that the provisions of this section...number Spacer Provision text (ii) transactions of the nature referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269ST Year: 2025 -
Jan 6, 26, 1:00 PM
along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...
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 - 269P Year: 2025 -
Jan 6, 26, 12:54 PM
which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...
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 - 115VZB Year: 2025 -
Jan 6, 26, 12:59 PM
Chapter shall be made by furnishingreturn in accordance with the provisions of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 239 Year: 2025 -
Jan 6, 26, 1:00 PM
between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated 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 - 269UM Year: 2025 -
Jan 6, 26, 1:00 PM
(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269SS Year: 2025 -
Jan 6, 26, 12:59 PM
be effected. 223. (1) The Tax Recovery Officer competent to take action under section...or Commissioner who is authorised in this behalf by the Board in pursuance of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 223 Year: 2025 -
Jan 6, 26, 12:59 PM
proceed to recover the amount specified in a certificate drawn up by him under section...property in that country, forward to the Board a certificate drawn up by him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 228A Year: 2025 -
Jan 6, 26, 12:51 PM
(iv) subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 64 Year: 2025 -
Jan 6, 26, 12:53 PM
capital gains before giving effect to the provisions of the second proviso to section...capital asset, being a unit of a Mutual Fund specified under clause (23D) 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 - 112 Year: 2025
