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Apr 1, 26, 11:46 AM
the commission of such offence. (3) Irrespective of anything contained in sub-sections...such company shall be punished with fine and every person referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Jun 30, 26, 7:50 AM
Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B) section...on the health of such employee under any scheme approved, for the purposes of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
by notification, specify in this behalf. (3) The order of transfer under sub-section...241 and this section, “case”, in relation to any person...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 6, 26, 1:52 PM
If the person is carrying on business or profession, referred to in section 58(2)...or profession, declared by the assessee are as per section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d) issuing commissions. (2) The powers conferred under...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 16, 26, 6:18 AM
Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 23, 26, 9:12 AM
thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 10, 26, 9:38 AM
of the Central Government, as required under— (i) Note 2 below the Table in section...393(3); or (ii) Note 6 to section 393(1) (Table:...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
his own accord. 406. (1) Every person, who is liable to pay advance tax under section..., pay advance tax on the specified sum, calculated in the manner laid down in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098417 2025-11-25 447 Penalty for failure to furnish report under section...172 Content Penalty for failure to furnish report under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098436 2025-11-25 466 Penalty for failure to comply with the provisions of section...254 Content Penalty for failure to comply with the provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098324 2025-11-25 354 Application for approval for purpose of section...Content Application for approval for purpose of section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098443 2025-11-25 473 Contravention of order made under section 247 Content...Contravention of order made under section 247....CHAPTER...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098422 2025-11-25 452 Penalty for failure to comply with provisions of section...187 Content Penalty for failure to comply with provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Sep 11, 26, 1:23 PM
102120000000098420 2025-11-25 450 Penalty for failure to comply with provisions of section...185 Content Penalty for failure to comply with provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Sep 8, 26, 12:00 PM
2) If the shareholder receives any consideration of the nature referred to in section...of such consideration shall be deemed to be nil. (3) For the purposes of this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
year after the date of succession. (2) Irrespective of anything contained in sub-section...as may be, apply accordingly. (3) Irrespective of anything contained in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
form and manner, as may be prescribed, on or before the due date specified in section...(1) shall be invested or deposited in any of the modes permitted under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
computed in respect of a speculation business cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...
Act: Income-tax Act, 2025 Year: 2025
