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Jan 6, 26, 12:52 PM
derived by an undertaking or an enterprise from any business referred to in sub-section...providing telecommunication services, specified in clause (ii) 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-IA Year: 2025 -
Jan 6, 26, 12:52 PM
—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...
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-IC Year: 2025 -
Mar 18, 26, 12:24 PM
Hindu undivided family (other than those referred to in the second proviso to 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-IB Year: 2025 -
Jan 6, 26, 12:52 PM
—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...the undertaking. (5) The provisions contained in...
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-ID Year: 2025 -
Jan 6, 26, 12:52 PM
applies, there shall, in accordance with and subject to the provisions of this section...that in the case of an assessee, being a company, 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 - 80-I Year: 2025 -
Jan 6, 26, 12:57 PM
furniture or fittings: 88[Providedthat no deduction shall be made under this section...: Provided also 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 - 194-I Year: 2025 -
Jan 6, 26, 12:52 PM
business, there shall, in accordance with and subject to the provisions of this section...(5) and sub-sections (7) to (11) 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-IAC Year: 2025 -
Jan 6, 26, 12:57 PM
Notwithstanding anything contained in section 194-IA, any person responsible for...consideration, not being consideration in kind, under the agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194-IC Year: 2025 -
Jan 6, 26, 1:00 PM
may be after the order for acquisition of any immovable property made under sub-section...(6) of section 269F becomes final, the competent...
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 - 269-I Year: 2025 -
Jan 6, 26, 12:52 PM
(2) of section 288, before the specified date referred to in section 44AB, certifying...(5) and sub-sections (7) to (12)...
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-IB Year: 2025 -
Jan 6, 26, 12:54 PM
2, this sub-section shall have effect as if for the words "fifteen per cent", the..., any amount by way of dividends referred to in sub-section (1)...
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 - 115-O Year: 2025 -
Jan 6, 26, 12:59 PM
Every order of settlement passed under sub-section (4) of section 245D shall be conclusive
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245-I Year: 2025 -
Jan 13, 26, 6:36 AM
called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) sections...120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) ...
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Jan 6, 26, 1:00 PM
(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section...." has the same meaning as in...
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 - 269-O Year: 2025 -
Jan 6, 26, 12:52 PM
and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes 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-IBA Year: 2025 -
Jan 6, 26, 1:00 PM
of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245-OA Year: 2025 -
Jan 6, 26, 12:52 PM
there shall be allowed, in accordance with and subject to the provisions of 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 - 80-O Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091628 2025-11-01 Seventh Schedule See section 35E Content See section...35E THE SEVENTH SCHEDULE [See section...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Seventh Schedule Year: 2025 -
Jan 6, 26, 12:54 PM
Spacer Provision text (i) its profits from core activities referred to in sub-section...(2); (ii) its profits from incidental activities 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 - 115V-I Year: 2025 -
Jan 6, 26, 1:00 PM
from the date of appointment of the Customs Authority for Advance Rulings under section...of the Customs Authority for Advance Rulings referred to in the proviso to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245-O Year: 2025
