- 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, 12:53 PM
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, 12:53 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
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
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
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 -
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, 12:51 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 -
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, 12:59 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, 12:54 PM
102120000000091115 2025-11-01 115VZA Effect of temporarily ceasing to operate qualifying ships Content Effect of temporarily ceasing to operate qualifying ships F.—Miscellaneous Effect of...
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 - 115VZA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091098 2025-11-01 115VJ Treatment of common costs Content Treatment of common costs Treatment of common costs. 115VJ. (1) Where a tonnage tax company also carries on any business or...
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 - 115VJ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091114 2025-11-01 115VZ Demerger Content Demerger Demerger. 115VZ. Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry...
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 - 115VZ 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 23, 26, 7:03 AM
CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 77. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...
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 - 77 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, 12:54 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 -
Jan 6, 26, 12:51 PM
102120000000090887 2025-10-31 78 Carry forward and set off of losses in case of change in constitution of firm or on succession Content Carry forward and set off of losses in case of change in...
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 - 78 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
