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Oct 31, 25, 6:58 PM
[] Section 11 not to apply in certain cases Section 11 not to apply in certain cases.... 13. (1) Nothing contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 13 Year: 2024 (No. 2) -
Nov 1, 25, 4:20 AM
115WD or section 139 or in whose case the time allowed under sub-section (1) of...defined in clause (b) of sub-section (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 142 Year: 2024 (No. 2) -
Nov 1, 25, 1:11 PM
in respect of the undisclosed income referred to in sub-section (1) or sub-section...of return of income under sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAB Year: 2024 (No. 2) -
Oct 31, 25, 10:55 PM
132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...
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 - 79A Year: 2024 (No. 2) -
Nov 1, 25, 12:25 PM
of initiating proceedings for the acquisition of any immovable property under section...269C or for the purpose of making an order under section...
Act: Income-tax Act, 1961 Chapter: Chapter XXA - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269L Year: 2024 (No. 2) -
Nov 1, 25, 2:48 AM
, be required to credit to a reserve account (hereafter in this section referred...(1) of section 115V-I in each previous year to be utilised in...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VT Year: 2024 (No. 2) -
Oct 31, 25, 11:13 PM
Following proviso shall be inserted in sub-section (2) of section 80CCD by the Finance...(1A) of section 115BAC, the...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCD Year: 2024 (No. 2) -
Nov 1, 25, 8:48 AM
sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 201 Year: 2024 (No. 2) -
Oct 31, 25, 9:05 PM
(2) of section 288 before the specified date referred to in section 44AB and furnish...the same meaning as in Explanation 2 to clause (vii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44DA Year: 2024 (No. 2) -
Oct 31, 25, 11:14 PM
Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCG Year: 2024 (No. 2) -
Nov 1, 25, 11:50 AM
the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 262 Year: 2024 (No. 2) -
Nov 1, 25, 3:53 AM
135A in respect of this section comes into effect....—In this section, the term "proceeding" shall have the meaning assigned to it in...clause (b)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133C Year: 2024 (No. 2) -
Nov 1, 25, 4:20 AM
(1) or making inquiry before assessment under sub-section (2), or directing the...assessee to get his accounts audited under sub-section (2A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 142B Year: 2024 (No. 2) -
Nov 1, 25, 3:58 AM
133, collecting certain information under section 133B, or calling for information...by prescribed income-tax authority under section 133C, or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 135A Year: 2024 (No. 2) -
Nov 1, 25, 3:48 AM
Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 132B Year: 2024 (No. 2) -
Oct 31, 25, 8:54 PM
(1) of section 139 in respect of that previous year. (2) Any deduction allowable...under the provisions of sections 30 to 38 shall, for the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AD Year: 2024 (No. 2) -
Oct 31, 25, 8:42 PM
(1) of section 36, or (d) any sum payable by the assessee as interest on any loan...(1) of section 139 in respect of the previous year in which the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43B Year: 2024 (No. 2) -
Nov 1, 25, 1:58 PM
102120000000087325 2025-11-01 276AB Failure to comply with the provisions of sections...or deliver possession of the property under sub-section (2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276AB Year: 2024 (No. 2) -
Oct 31, 25, 9:18 PM
(2) of section 64 at any time after the 31st day of December, 1969, the cost of...—For the purposes of sub-section (2AG) and...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 49 Year: 2024 (No. 2) -
Nov 1, 25, 1:20 PM
102120000000087292 2025-11-01 271D Penalty for failure to comply with the provisions of section...269SS [] Penalty for failure to comply with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271D Year: 2024 (No. 2)
