Income Tax Department
Ministry of Finance, Government of India
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Jan 6, 26, 12:48 PM
) such electoral trust distributes to any political party, registered under section
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 - 13B Year: 2025 -
Jan 6, 26, 12:54 PM
does not pay tax on distributed profits in accordance with the provisions of section
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 - 115Q Year: 2025 -
Jan 6, 26, 12:53 PM
arrangement by disregarding any corporate structure. (2) For the purposes of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 98 Year: 2025 -
Jan 6, 26, 12:54 PM
text (i) "specified security" means the securities as defined in clause (h) of section...(Q) tour and travel (including foreign travel). (3) For the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WB Year: 2025 -
Jan 6, 26, 12:51 PM
Where, by reason of the provisions contained in this Chapter or in clause (i) of 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 - 65 Year: 2025 -
Jan 6, 26, 12:53 PM
Chapter VI-A and nothing contained in the provisions of the second proviso to section
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 - 115D Year: 2025 -
Jan 6, 26, 1:00 PM
of being heard : Provided further that no amendment shall be made under this section
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 - 269UJ Year: 2025 -
Jan 6, 26, 1:00 PM
corresponding law for the time being in force, no immovable property referred to in section
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 - 269R Year: 2025 -
Jan 6, 26, 12:51 PM
against income from any other head of income in accordance with the provisions of section
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 - 71B Year: 2025 -
Jan 6, 26, 12:51 PM
following assessment year and so on. (2) No loss shall be carried forward under this section
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 - 74 Year: 2025 -
Jan 6, 26, 12:54 PM
company does not pay tax on distributed income in accordance with the provisions of section
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 - 115QC Year: 2025 -
Jan 6, 26, 12:53 PM
obtained (but for the provisions of this Chapter). (2) For the purposes of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 97 Year: 2025 -
Jan 6, 26, 12:51 PM
capital fund or a venture capital company as referred to in clause (23FB) of section
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 - 68 Year: 2025 -
Jan 6, 26, 12:53 PM
1956); (iv) any security of the Central Government as defined in clause (2) of section
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 - 115C Year: 2025 -
Jan 6, 26, 1:00 PM
Provision text (c) "appropriate authority" means an authority constituted under section...taken or retained in part performance of a contract of the nature 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 - 269UA Year: 2025 -
Jan 6, 26, 1:00 PM
transfer with such object as is referred to in clause (a) or clause (b) of sub-section
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 - 269C Year: 2025 -
Jan 6, 26, 12:58 PM
—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194-O Year: 2025 -
Mar 18, 26, 12:22 PM
being a transferee, responsible for paying (other than the person referred to in section...to a person required to deduct tax in accordance with 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 - 194-IA Year: 2025 -
Jan 6, 26, 12:52 PM
contained in Chapter VIA or in section 10A or section 10AA or section 10B or section..., or under...
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 - 80-IE Year: 2025 -
Jan 6, 26, 12:52 PM
(13) of section 80-IA, the undertaking being the Developer shall be entitled to...(5) and sub-sections (7) to (12) 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 - 80-IAB Year: 2025