Income Tax Department
Ministry of Finance, Government of India
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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, 8:46 AM
as deductor) under section 200, such statement shall be processed in the following...200 or section 201 or section 234E...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 200A Year: 2024 (No. 2) -
Oct 31, 25, 8:56 PM
retail business. 44AF. (1) Notwithstanding anything to the contrary contained in sections...(1) subject to the conditions and limits specified in clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AF Year: 2024 (No. 2) -
Nov 1, 25, 3:31 PM
(b)of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of...1949) who holds a valid certificate of practice under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288 Year: 2024 (No. 2) -
Nov 1, 25, 11:04 AM
(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-AA - Dispute Resolutions Committee in Certain Cases Language: English Features: Acts Sections - Income tax act: Section - 245MA Year: 2024 (No. 2) -
Nov 1, 25, 1:50 AM
distributed income being interest referred to in sub-section (2) of section 194LBA...the same meaning as in Explanation 2 to clause (vii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115A Year: 2024 (No. 2) -
Oct 31, 25, 11:36 PM
applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...
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 - 80HHA Year: 2024 (No. 2) -
Nov 1, 25, 1:07 AM
(9) of section 286; (B) "international group" shall have the meaning assigned to...it in clause (g) of sub-section (9) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92D Year: 2024 (No. 2) -
Nov 1, 25, 12:24 PM
(4) of section 269-I: Provided that in a case falling under the proviso to sub-section...compensation payable under...
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 - 269K Year: 2024 (No. 2) -
Nov 1, 25, 6:45 AM
(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 159 Year: 2024 (No. 2) -
Nov 1, 25, 3:10 PM
of any income which has escaped assessment or for imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281B Year: 2024 (No. 2) -
Nov 1, 25, 7:25 AM
(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 176 Year: 2024 (No. 2) -
Oct 31, 25, 9:45 PM
of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54F Year: 2024 (No. 2) -
Nov 1, 25, 12:30 AM
such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...
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 - 80U Year: 2024 (No. 2) -
Oct 31, 25, 6:56 PM
cases [] Merger of charitable trusts or institutions in certain cases Following section...12AC shall be inserted after section 12AB by the Finance...
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 - 12AC Year: 2024 (No. 2) -
Nov 1, 25, 3:42 AM
(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 131 Year: 2024 (No. 2) -
Oct 31, 25, 8:34 PM
(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 41 Year: 2024 (No. 2) -
Nov 1, 25, 2:54 PM
] Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z or...
Act: Income-tax Act, 1961 Chapter: Chapter XXIIB - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280Y Year: 2024 (No. 2) -
Nov 1, 25, 3:47 PM
in this Act,— (i) it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292CC Year: 2024 (No. 2) -
Nov 1, 25, 1:10 PM
if the assessee,— (i) in the course of the search, in a statement under sub-section...(4) of section 132, admits the undisclosed income and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAA Year: 2024 (No. 2)