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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
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, 1:01 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 -
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, 12:52 PM
102120000000090974 2025-11-01 88B Rebate of income-tax in case of individuals of sixty-five years or above Content Rebate of income-tax in case of individuals of sixty-five years or above Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88B Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090975 2025-11-01 88C Rebate of income-tax in case of women below sixty-five years Content Rebate of income-tax in case of women below sixty-five years Rebate of income-tax in case of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88C Year: 2025 -
Jul 2, 26, 2:15 AM
102120000000090972 2025-11-01 88 Rebate on life insurance premia, contribution to provident fund, etc Content Rebate on life insurance premia, contribution to provident fund, etc Rebate on life...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090973 2025-11-01 88A Rebate in respect of investment in certain new shares or units Content Rebate in respect of investment in certain new shares or units Rebate in respect of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88A Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090976 2025-11-01 88D Rebate of income-tax in case of certain individuals Content Rebate of income-tax in case of certain individuals Rebate of income-tax in case of certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88D Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091172 2025-11-01 139D Filing of return in electronic form Content Filing of return in electronic form Filing of return in electronic form. 139D. The Board may make rules providing for—...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139D Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091176 2025-11-01 141 Provisional assessment Content Provisional assessment Provisional assessment. 141. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.] CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 141 Year: 2025 -
Jan 12, 26, 6:28 AM
102120000000090715 2025-10-31 5A Apportionment of income between spouses governed by Portuguese Civil Code Content Apportionment of income between spouses governed by Portuguese Civil Code...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5A Year: 2025 -
Jan 6, 26, 2:31 PM
102120000000091503 2025-11-01 271AA Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions CHAPTER XXI CHAPTER XXI - PENALTIES IMPOSABLE true
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AA Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091511 2025-11-01 271BB Failure to subscribe to the eligible issue of capital Content Failure to subscribe to the eligible issue of capital Failure to subscribe to the eligible issue of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BB Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091531 2025-11-01 272 Failure to give notice of discontinuance Content Failure to give notice of discontinuance Failure to give notice of discontinuance. 272. [Omitted by the Direct Tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091450 2025-11-01 266 Execution for costs awarded by Supreme Court Content Execution for costs awarded by Supreme Court Execution for costs awarded by Supreme Court. 266. The High Court...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 266 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091452 2025-11-01 268 Exclusion of time taken for copy Content Exclusion of time taken for copy Exclusion of time taken for copy. 268. In computing the period of limitation prescribed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 268 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091426 2025-11-01 247 Appeal by partner Content Appeal by partner Appeal by partner. 247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] CHAPTER XX CHAPTER XX - APPEALS AND...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 247 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091438 2025-11-01 258 Power of High Court or Supreme Court to require statement to be amended Content Power of High Court or Supreme Court to require statement to be amended Power of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 258 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091391 2025-11-01 245B Income-tax Settlement Commission Content Income-tax Settlement Commission Income-tax Settlement Commission. 245B. (1) The Central Government shall constitute a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245B Year: 2025
