Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 4:08 AM
and affix his signature on such return. (3) For the purposes of this section,— (...(2) of section 288 or an employee of the "specified class or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139B Year: 2024 (No. 2) -
Nov 1, 25, 7:18 AM
Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 173 Year: 2024 (No. 2) -
Oct 31, 25, 10:37 PM
against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...
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 - 72 Year: 2024 (No. 2) -
Oct 31, 25, 11:10 PM
to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if 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 - 80CCA Year: 2024 (No. 2) -
Nov 1, 25, 6:32 AM
256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIVA - Special provision for avoiding repetitive appeals Language: English Features: Acts Sections - Income tax act: Section - 158A Year: 2024 (No. 2) -
Jan 12, 26, 2:56 PM
of section 172 or sub-section (2) of section 174 or section 175 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 2 Year: 2024 (No. 2) -
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) -
Nov 1, 25, 12:57 PM
transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...
Act: Income-tax Act, 1961 Chapter: Chapter XXC - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UK Year: 2024 (No. 2) -
Nov 1, 25, 3:44 AM
(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 132 Year: 2024 (No. 2) -
Oct 31, 25, 11:43 PM
(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...
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 - 80HHF Year: 2024 (No. 2) -
Nov 1, 25, 2:29 AM
the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIE - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME Language: English Features: Acts Sections - Income tax act: Section - 115S Year: 2024 (No. 2) -
Nov 1, 25, 12:51 PM
purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...
Act: Income-tax Act, 1961 Chapter: Chapter XXC - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UF Year: 2024 (No. 2) -
Oct 31, 25, 9:06 PM
32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44DB Year: 2024 (No. 2) -
Nov 1, 25, 8:20 AM
as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (ba) "royalty..." shall have the same meaning as in Explanation 2 to clause...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194J Year: 2024 (No. 2) -
Nov 1, 25, 12:22 AM
royalty, there shall, in accordance with and subject to the provisions of this section...to it in clause (b) of sub-section (1) of...
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 - 80RRB Year: 2024 (No. 2) -
Nov 1, 25, 8:45 AM
or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 200 Year: 2024 (No. 2) -
Oct 31, 25, 8:40 PM
to in section 35A; or (iv) the amount of expenditure of a capital nature referred...to in clause (ix) of 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 - 43A Year: 2024 (No. 2) -
Nov 1, 25, 4:20 AM
The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 142A Year: 2024 (No. 2) -
Oct 31, 25, 9:14 PM
capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 47A Year: 2024 (No. 2) -
Nov 1, 25, 9:06 AM
to a specified person, in addition to the provisions of this section, the tax shall...be collected at higher of the two rates provided in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CCA Year: 2024 (No. 2)