Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 6:35 AM
where on or after the 1st day of September, 2024, a search is initiated under section...132, or making of requisition under section 132A, as the...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BA Year: 2024 (No. 2) -
Oct 31, 25, 9:44 PM
securities or unit (the capital asset so transferred being hereafter in this section...—For the purposes of this sub-section,— (i) "eligible...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54ED Year: 2024 (No. 2) -
Nov 1, 25, 3:23 PM
(59 of 1988) ; or (f) the Post Master General as referred to in clause (j)of section...of 2013) ; or (h) the recognised stock exchange referred to in clause (f) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285BA Year: 2024 (No. 2) -
Nov 1, 25, 2:18 PM
Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, 45[or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278AA Year: 2024 (No. 2) -
Nov 1, 25, 10:11 AM
the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234C Year: 2024 (No. 2) -
Oct 31, 25, 11:35 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 - 80HH Year: 2024 (No. 2) -
Nov 1, 25, 1:57 AM
10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAE Year: 2024 (No. 2) -
Oct 31, 25, 11:18 PM
the assessee shall, in accordance with and subject to the provisions of this section...(2).] (4) The assessee, claiming a deduction under this...
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 - 80DD Year: 2024 (No. 2) -
Nov 1, 25, 6:29 AM
, for the purposes of rectification of any mistake apparent from record under section...154 or other amendments under section 155 or issue of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 157A Year: 2024 (No. 2) -
Nov 1, 25, 4:45 AM
Gazette, for the purposes of assessment, reassessment or recomputation under section...147 or issuance of notice under section 148 or conducting of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 151A Year: 2024 (No. 2) -
Oct 31, 25, 11:21 PM
income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...
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 - 80EEA Year: 2024 (No. 2) -
Nov 1, 25, 11:01 AM
for settlement. 245K. (1) Where— (i) an order of settlement passed under sub-section...the application under section 245C for settlement, on the...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245K Year: 2024 (No. 2) -
Oct 31, 25, 9:32 PM
sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54 Year: 2024 (No. 2) -
Oct 31, 25, 9:47 PM
to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54GA Year: 2024 (No. 2) -
Nov 1, 25, 1:27 PM
2025-11-01 271GA Penalty for failure to furnish information or document under section...285A [] Penalty for failure to furnish information or document under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GA Year: 2024 (No. 2) -
Oct 31, 25, 8:12 PM
(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCA Year: 2024 (No. 2) -
Nov 1, 25, 9:05 AM
Following sub-section (1F) shall be substituted for the existing sub-section (1F)...Following sub-section (7A) shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206C Year: 2024 (No. 2) -
Oct 31, 25, 9:48 PM
the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54GB Year: 2024 (No. 2) -
Oct 31, 25, 8:55 PM
(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(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 - 44AE Year: 2024 (No. 2) -
Oct 31, 25, 7:47 PM
(1) or sub-section (1A) of this section or sub-section (1) of section 33A or any...development...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33 Year: 2024 (No. 2)