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Jan 6, 26, 12:59 PM
102120000000091354 2025-11-01 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof Content Stay of proceedings in pursuance of certificate and amendment or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 225 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
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 -
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
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 -
Jan 6, 26, 12:59 PM
102120000000091359 2025-11-01 229 Recovery of penalties, fine, interest and other sums Content Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and other...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 229 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091356 2025-11-01 227 Recovery through State Government Content Recovery through State Government Recovery through State Government. 227. If the recovery of tax in any area has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 227 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
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
102120000000091357 2025-11-01 228 Recovery of Indian tax in Pakistan and Pakistan tax in India Content Recovery of Indian tax in Pakistan and Pakistan tax in India Recovery of Indian tax in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 228 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091341 2025-11-01 212 Estimate by assessee Content Estimate by assessee Estimate by assessee. 212. [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 - 212 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
102120000000091353 2025-11-01 224 Validity of certificate and cancellation or amendment thereof Content Validity of certificate and cancellation or amendment thereof Validity of certificate and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 224 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091004 2025-11-01 99 Treatment of connected person and accommodating party Content Treatment of connected person and accommodating party Treatment of connected person and accommodating...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 99 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091005 2025-11-01 100 Application of this Chapter Content Application of this Chapter Application of this Chapter. 100. The provisions of this Chapter shall apply in addition to, or in...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 100 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091006 2025-11-01 101 Framing of guidelines Content Framing of guidelines Framing of guidelines. 101. The provisions of this Chapter shall be applied in accordance with such guidelines...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 101 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091000A 2025-11-01 95 Applicability of General Anti-Avoidance Rule Content Applicability of General Anti-Avoidance Rule CHAPTER X-A GENERAL ANTI-AVOIDANCE RULE Applicability of General...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 95 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091263 2025-11-01 189A Provisions applicable to past assessments of firms Content Provisions applicable to past assessments of firms Provisions applicable to past assessments of firms....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 189A Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091256 2025-11-01 183 Assessment of unregistered firms Content Assessment of unregistered firms Assessment of unregistered firms. 183. [Omitted by the Finance Act, 1992, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 183 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091255 2025-11-01 182 Assessment of registered firms Content Assessment of registered firms Chapter XVI Special provisions applicable to firms A.—Assessment of firms Assessment of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 182 Year: 2025
