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Jan 6, 26, 12:54 PM
102120000000091140 2025-11-01 121 Jurisdiction of Commissioners Content Jurisdiction of Commissioners Jurisdiction of Commissioners. 121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091142 2025-11-01 122 Jurisdiction of Appellate Assistant Commissioners Content Jurisdiction of Appellate Assistant Commissioners Jurisdiction of Appellate Assistant Commissioners. 122....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 122 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091143 2025-11-01 123 Jurisdiction of Inspecting Assistant Commissioners Content Jurisdiction of Inspecting Assistant Commissioners Jurisdiction of Inspecting Assistant Commissioners....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 123 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091147 2025-11-01 126 Powers of Board respecting specified area, classes of persons or incomes Content Powers of Board respecting specified area, classes of persons or incomes Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 126 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091149 2025-11-01 128 Functions of Inspectors of Income-tax Content Functions of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128. [Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 128 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091150 2025-11-01 129 Change of incumbent of an office Content Change of incumbent of an office Change of incumbent of an office. 129. Whenever in respect of any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 129 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091145 2025-11-01 125 Powers of Commissioner respecting specified areas, cases, persons, etc Content Powers of Commissioner respecting specified areas, cases, persons, etc Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091165 2025-11-01 137 Disclosure of information prohibited Content Disclosure of information prohibited D.—Disclosure of information Disclosure of information prohibited. 137. [Omitted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 137 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091162 2025-11-01 135 Power of Principal Director General or Director General or Principal Director or Director , Principal Chief Commissioner or Chief Commissioner or Principal...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 135 Year: 2025 -
Mar 27, 26, 4:55 PM
102120000000091273 2025-11-01 194BB Winnings from horse race Content Winnings from horse race Winnings from horse race. 194BB. Any person, being a bookmaker or a person to whom a licence has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194BB Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091363 2025-11-01 232 Recovery by suit or under other law not affected Content Recovery by suit or under other law not affected Recovery by suit or under other law not affected. 232....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 232 Year: 2025 -
Jul 28, 26, 6:29 AM
102120000000091365 2025-11-01 234 Tax paid by deduction or advance payment Content Tax paid by deduction or advance payment Tax paid by deduction or advance payment. 234. [Omitted by the Direct Tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091361 2025-11-01 230A Restrictions on registration of transfers of immovable property in certain cases Content Restrictions on registration of transfers of immovable property in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 230A Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091364 2025-11-01 233 Recovery of tax payable under provisional assessment Content Recovery of tax payable under provisional assessment E.—Tax payable under provisional assessment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 233 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091348 2025-11-01 219 Credit for advance tax Content Credit for advance tax Credit for advance tax. 219. Any sum, other than a penalty or interest, paid by or recovered from an assessee...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 219 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091329 2025-11-01 206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return Content Person paying dividend to certain residents without...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206B Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091342 2025-11-01 213 Commission receipts Content Commission receipts Commission receipts. 213. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 213 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091336 2025-11-01 208 Conditions of liability to pay advance tax Content Conditions of liability to pay advance tax Conditions of liability to pay advance tax. 208. Advance tax shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 208 Year: 2025 -
Jul 2, 26, 11:57 AM
102120000000091134 2025-11-01 116 Income-tax authorities Content Income-tax authorities CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2025 -
Jan 6, 26, 12:56 PM
102520000000151675 2025-11-01 181 Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 Content Omitted by the Finance Act, 1988, w.e.f. 1-4-1989 O.—[***] 181. [Omitted by the Finance Act, 1988, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 181 Year: 2025
