Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 11:44 PM
section 75 Amendment of section 75. 139...."or sub-sections (2) and (7) of section 74A" shall be...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 6:56 PM
trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1) of section 12A, shall— (a) call for such documents...
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 - 12AA Year: 2024 (No. 2) -
Nov 1, 25, 1:05 AM
be entered into by that person; (b) income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CC Year: 2024 (No. 2) -
Nov 1, 25, 1:06 AM
determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CE Year: 2024 (No. 2) -
Nov 1, 25, 8:25 AM
buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194Q Year: 2024 (No. 2) -
Nov 1, 25, 7:44 AM
CMS 1.0 102120000000087041 2025-11-01 185 Assessment when section 184 not complied...with [] Assessment when section 184 not complied with...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 185 Year: 2024 (No. 2) -
Nov 1, 25, 10:12 AM
provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234F Year: 2024 (No. 2) -
Oct 31, 25, 8:54 PM
(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44ADA Year: 2024 (No. 2) -
Nov 1, 25, 2:42 AM
year") in which it is chargeable to tax in accordance with this Chapter— (i) sections...(1) and (3) of section 70 or...
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 - 115VL Year: 2024 (No. 2) -
Nov 1, 25, 2:05 PM
(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CCC Year: 2024 (No. 2) -
Oct 31, 25, 8:45 PM
Housing Bank established under section 3 of the National Housing Bank Act, 1987...established under section 3 or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43D Year: 2024 (No. 2) -
Oct 31, 25, 7:28 PM
—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 26 Year: 2024 (No. 2) -
Nov 1, 25, 8:28 AM
company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 195 Year: 2024 (No. 2) -
Nov 1, 25, 12:30 PM
(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section....—In this...
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 - 269O Year: 2024 (No. 2) -
Oct 31, 25, 6:55 PM
of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...
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 - 12A Year: 2024 (No. 2) -
Nov 1, 25, 2:47 AM
the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...
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 - 115VS Year: 2024 (No. 2) -
Oct 31, 25, 9:47 PM
industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54G Year: 2024 (No. 2) -
Nov 1, 25, 10:28 AM
refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 241A Year: 2024 (No. 2) -
Nov 1, 25, 10:50 AM
which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245E Year: 2024 (No. 2) -
Nov 1, 25, 11:04 AM
the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245M Year: 2024 (No. 2)