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Jan 6, 26, 12:53 PM
102120000000091009 2025-11-01 105 Special provisions for certain companies Content Special provisions for certain companies Special provisions for certain companies. 105. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 105 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091013 2025-11-01 108 Savings for company in which public are substantially interested Content Savings for company in which public are substantially interested Savings for company in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 108 Year: 2025 -
Aug 14, 26, 5:55 AM
102120000000090994 2025-11-01 92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction Content Report from an accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92E 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
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
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, 12:52 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, 12:59 PM
102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends Content Relief to shareholders in respect of agricultural income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 235 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091224 2025-11-01 158BH Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 158BH. Save as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BH Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090870 2025-10-31 69A Unexplained money, etc Content Unexplained money, etc Unexplained money, etc. 69A. Where in any financial year the assessee is found to be the owner of any money,...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 69A Year: 2025 -
Mar 27, 26, 5:21 PM
102120000000090865 2025-10-31 66 Total income Content Total income CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Aggregation of income Total income. 66. In computing the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 66 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090869 2025-10-31 69 Unexplained investments Content Unexplained investments Unexplained investments. 69. Where in the financial year immediately preceding the assessment year the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 69 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090872 2025-10-31 69C Unexplained expenditure, etc Content Unexplained expenditure, etc Unexplained expenditure, etc. 69C. Where in any financial year an assessee has incurred any...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 69C Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091049 2025-11-01 115E Tax on investment income and long-term capital gains Content Tax on investment income and long-term capital gains Tax on investment income and long-term capital...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115E Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases Content Return of income not to be filed in certain cases Return of income not to be filed in certain cases....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115L Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091067 2025-11-01 115M Special provision for disallowance of deductions and rebate of income-tax Content Special provision for disallowance of deductions and rebate of income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115M Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091068 2025-11-01 115N Bar of proceedings in certain cases Content Bar of proceedings in certain cases Bar of proceedings in certain cases. 115N. [Omitted by the Finance Act, 1997,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115N Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090859 2025-10-31 60 Transfer of income where there is no transfer of assets Content Transfer of income where there is no transfer of assets CHAPTER V INCOME OF OTHER PERSONS, INCLUDED...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 60 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090860 2025-10-31 61 Revocable transfer of assets Content Revocable transfer of assets Revocable transfer of assets. 61. All income arising to any person by virtue of a revocable...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 61 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091090 2025-11-01 115VB Operating ships Content Operating ships Operating ships. 115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VB Year: 2025
