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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, 12:53 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 -
Jan 6, 26, 1:00 PM
hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...
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 - 269UC Year: 2025 -
Jan 6, 26, 1:00 PM
or deposit has to be repaid : Provided further that nothing contained in this section...Central, State or Provincial Act; (iv) any Government company as defined 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 - 269T Year: 2025 -
Jan 6, 26, 12:59 PM
—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 222 Year: 2025 -
Jan 6, 26, 12:53 PM
provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" 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 - 115BBG Year: 2025 -
Jan 6, 26, 12:54 PM
per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-DA - Special provisions relating to tax on distributed income of domestic company for buy-back of shares Language: English Features: Acts Sections - Income tax act: Section - 115QA Year: 2025 -
Jan 6, 26, 12:54 PM
investment fund [without giving effect to the provisions of clause (23FBA)of section...with the provisions of Chapter VI; and (b) ignored for the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-FB - Special provisions relating to tax on income of investment funds and income received from such funds Language: English Features: Acts Sections - Income tax act: Section - 115UB Year: 2025 -
Jan 6, 26, 1:00 PM
[Provided that where such appeal is against an order of assessment made under section...respect of which the proceeding before the Settlement Commission abates under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 251 Year: 2025 -
Jan 6, 26, 12:51 PM
to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...
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 - 80CCH Year: 2025 -
Jan 6, 26, 12:53 PM
It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115G Year: 2025 -
Jan 6, 26, 12:51 PM
For the purposes of sections 60, 61 and 62 and of this section,— Item number Spacer
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 - 63 Year: 2025 -
Jan 6, 26, 12:56 PM
persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167B Year: 2025 -
Jan 6, 26, 12:53 PM
—For the purposes of this section,— Item number Spacer Provision text (i) "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBJ Year: 2025 -
Jan 6, 26, 1:02 PM
—For the purposes of this section, "registered account" means the electronic filing
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285BB Year: 2025 -
Jan 6, 26, 12:54 PM
nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...
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 - 115TCA Year: 2025 -
Jan 6, 26, 12:54 PM
distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax 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 - 115TA Year: 2025 -
Jan 6, 26, 12:49 PM
payable on such capital: Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 24 Year: 2025 -
Jan 6, 26, 12:55 PM
duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 138 Year: 2025
