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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, 12:50 PM
102120000000090805 2025-10-31 44AC Special provision for computing profits and gains from the business of trading in certain goods Content Special provision for computing profits and gains from...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AC Year: 2025 -
Mar 27, 26, 5:19 PM
102120000000090788 2025-10-31 39 Managing agency commission Content Managing agency commission Managing agency commission. 39. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 39 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090833 2025-10-31 50D Fair market value deemed to be full value of consideration in certain cases Content Fair market value deemed to be full value of consideration in certain cases...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50D Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090836 2025-10-31 53 Exemption of capital gains from a residential house Content Exemption of capital gains from a residential house Exemption of capital gains from a residential house....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 53 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090835 2025-10-31 52 Consideration for transfer in cases of understatement Content Consideration for transfer in cases of understatement Consideration for transfer in cases of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 52 Year: 2025 -
Jan 6, 26, 12:48 PM
102120000000090738 2025-10-31 14 Heads of income Content Heads of income CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14. Save as otherwise provided by this Act, all...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14 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, 12:49 PM
102120000000090743 2025-10-31 22 Income from house property Content Income from house property C.—Income from house property Income from house property. 22. The annual value of property consisting...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 22 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
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
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, 12:56 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
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
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
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, 1:01 PM
102120000000091580 2025-11-01 280ZD Tax credit certificates in relation to increased production of certain goods Content Tax credit certificates in relation to increased production of certain goods...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZD Year: 2025
