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Jan 6, 26, 12:53 PM
assessment year by furnishing his return of income for that assessment year under 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 - 115-I Year: 2025 -
Jan 9, 26, 10:11 AM
102120000000090712 2025-10-31 3 “Previous year” defined Content “Previous year” defined "Previous year" defined. 3. For the purposes of this Act, "previous year" means the financial year...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 3 Year: 2025 -
Jan 13, 26, 9:56 AM
102120000000090710 2025-10-31 1 Short title, extent and commencement Content Short title, extent and commencement INCOME-TAX ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2025] An Act to...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 1 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091378 2025-11-01 238 Person entitled to claim refund in certain special cases Content Person entitled to claim refund in certain special cases Person entitled to claim refund in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 238 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091614 2025-11-01 293C Power to withdraw approval Content Power to withdraw approval Power to withdraw approval. 293C. Where the Central Government or the Board or an income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293C Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091600 2025-11-01 288A Rounding off of income Content Rounding off of income Rounding off of income. 288A. The amount of total income computed in accordance with the foregoing...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288A Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091611 2025-11-01 293 Bar of suits in civil courts Content Bar of suits in civil courts Bar of suits in civil courts. 293. No suit shall be brought in any civil court to set aside or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091601 2025-11-01 288B Rounding off amount payable and refund due Content Rounding off amount payable and refund due Rounding off amount payable and refund due. 288B. Any amount...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091603 2025-11-01 290 Indemnity Content Indemnity Indemnity. 290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 290 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091605 2025-11-01 292 Cognizance of offences Content Cognizance of offences Cognizance of offences. 292. No court inferior to that of a presidency magistrate or a magistrate of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain grounds Content Return of income, etc , not to be invalid on certain grounds Return of income, etc., not to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091613 2025-11-01 293B Power of Central Government or Board to condone delays in obtaining approval Content Power of Central Government or Board to condone delays in obtaining approval...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091616 2025-11-01 294 Act to have effect pending legislative provision for charge of tax Content Act to have effect pending legislative provision for charge of tax Act to have effect...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091602 2025-11-01 289 Receipt to be given Content Receipt to be given Receipt to be given. 289. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 289 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091381 2025-11-01 240 Refund on appeal, etc Content Refund on appeal, etc Refund on appeal, etc. 240. Where, as a result of any order passed in appeal or other proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 240 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091382 2025-11-01 241 Power to withhold refund in certain cases Content Power to withhold refund in certain cases Power to withhold refund in certain cases. 241. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 241 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091384 2025-11-01 242 Correctness of assessment not to be questioned Content Correctness of assessment not to be questioned Correctness of assessment not to be questioned. 242. In a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 242 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091377 2025-11-01 237 Refunds Content Refunds CHAPTER XIX REFUNDS Refunds . 237 . If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 237 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091583 2025-11-01 281A Effect of failure to furnish information in respect of properties held benami Content Effect of failure to furnish information in respect of properties held...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281A Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091590 2025-11-01 285 Submission of statement by a non-resident having liaison office Content Submission of statement by a non-resident having liaison office Submission of statement by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285 Year: 2025
