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Jan 6, 26, 12:56 PM
102120000000091236 2025-11-01 167A Charge of tax in the case of a firm Content Charge of tax in the case of a firm DD.—Firms, association of persons and body of individuals Charge of tax in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167A 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
102120000000091161 2025-11-01 134 Power to inspect registers of companies Content Power to inspect registers of companies Power to inspect registers of companies. 134. The Assessing Officer, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 134 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
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, 12:55 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 -
Jan 6, 26, 12:54 PM
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, 12:49 PM
102120000000090752 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings Content Rent, rates, taxes, repairs and insurance for buildings Rent, rates, taxes, repairs and insurance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 30 Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090753 2025-10-31 31 Repairs and insurance of machinery, plant and furniture Content Repairs and insurance of machinery, plant and furniture Repairs and insurance of machinery, plant...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 31 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091136 2025-11-01 118 Control of income-tax authorities Content Control of income-tax authorities Control of income-tax authorities. 118. The Board may, by notification in the Official...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 118 Year: 2025 -
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
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
102120000000091138 2025-11-01 119A Taxpayer’s Charter Content Taxpayer’s Charter Taxpayer's Charter. 119A. The Board shall adopt and declare a Taxpayer's Charter and issue such orders,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 119A 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
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, 12:56 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
102120000000091261 2025-11-01 188A Joint and several liability of partners for tax payable by firm Content Joint and several liability of partners for tax payable by firm Joint and several...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 188A 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 -
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
