- Home
- Search Search, (2 of 2)
Search
Enter search terms above to find relevant documents
No Result Found
Please Adjust Your Filters and Try Again
No filters available
-
Jan 6, 26, 1:01 PM
102120000000091578 2025-11-01 280ZB Tax credit certificate to certain manufacturing companies in certain cases Content Tax credit certificate to certain manufacturing companies in certain cases Tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZB Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091576 2025-11-01 280Z Tax credit certificates to certain equity shareholders Content Tax credit certificates to certain equity shareholders Tax credit certificates to certain equity...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280Z Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091579 2025-11-01 280ZC Tax credit certificate in relation to exports Content Tax credit certificate in relation to exports Tax credit certificate in relation to exports. 280ZC....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZC Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091581 2025-11-01 280ZE Tax credit certificate scheme Content Tax credit certificate scheme Tax credit certificate scheme. 280ZE. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZE 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, 12:53 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
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
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
102120000000091022 2025-11-01 115 Tax on capital gains in case of companies Content Tax on capital gains in case of companies Tax on capital gains in case of companies. 115. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091016 2025-11-01 111 Tax on accumulated balance of recognised provident fund Content Tax on accumulated balance of recognised provident fund Tax on accumulated balance of recognised...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 111 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091015 2025-11-01 110 Determination of tax where total income includes income on which no tax is payable Content Determination of tax where total income includes income on which no tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 110 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091014 2025-11-01 109 “Distributable income”, “investment company” and “statutory percentage” defined Content “Distributable income”, “investment company” and “statutory percentage”...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 109 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091119 2025-11-01 115WA Charge of fringe benefit tax Content Charge of fringe benefit tax B.—Basis of charge Charge of fringe benefit tax. 115WA. (1) In addition to the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091133 2025-11-01 115WM Chapter XII-H not to apply after a certain date Content Chapter XII-H not to apply after a certain date Chapter XII-H not to apply after a certain date. 115WM....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WM Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090943 2025-11-01 80L Deductions in respect of interest on certain securities, dividends, etc Content Deductions in respect of interest on certain securities, dividends, etc Deductions...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80L Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090965 2025-11-01 80V Deduction from gross total income of the parent in certain cases Content Deduction from gross total income of the parent in certain cases Deduction from gross...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80V Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090938 2025-10-31 80J Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases Content Deduction in respect...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80J Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090939 2025-10-31 80JJ Deduction in respect of profits and gains from business of poultry farming Content Deduction in respect of profits and gains from business of poultry farming...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80JJ Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090940 2025-10-31 80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste Content Deduction in respect of profits and gains...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80JJA Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090895 2025-10-31 80B Definitions Content Definitions Definitions. 80B. In this Chapter— Item number Spacer Provision text (1) [***] (2) [***] (3) [***] (4) [***] (5) "gross...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80B Year: 2025
