Income Tax Department
Ministry of Finance, Government of India
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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) -
Nov 1, 25, 2:08 PM
102120000000087332 2025-11-01 276DD Failure to comply with the provisions of section...269SS [] Failure to comply with the provisions of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276DD Year: 2024 (No. 2) -
Nov 1, 25, 2:09 PM
1.0 102120000000087333 2025-11-01 276E Failure to comply with the provisions of section...269T [] Failure to comply with the provisions of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276E Year: 2024 (No. 2) -
Nov 1, 25, 6:33 AM
assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIVA - Special provision for avoiding repetitive appeals Language: English Features: Acts Sections - Income tax act: Section - 158AA Year: 2024 (No. 2) -
Nov 1, 25, 4:08 AM
(4A) of section 139; or (iv) being an employer, who is required to furnish a return...(1) or sub-section (2), may apply to the Assessing Officer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139A Year: 2024 (No. 2) -
Nov 1, 25, 12:49 PM
Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement 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 - 269UD Year: 2024 (No. 2) -
Oct 31, 25, 7:50 PM
(2) of section 288 before the specified date referred to in section 44AB and the...—In this section,— (a) "Coffee Board"...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33AB Year: 2024 (No. 2) -
Oct 31, 25, 11:21 PM
there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction 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 - 80EEB Year: 2024 (No. 2) -
Nov 1, 25, 3:47 PM
found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292C Year: 2024 (No. 2) -
Nov 1, 25, 8:21 AM
income in respect of— (a) units of a Mutual Fund specified under clause (23D) of section...—For the purposes of this section,— (a)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194K Year: 2024 (No. 2) -
Nov 1, 25, 7:57 AM
(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 191 Year: 2024 (No. 2) -
Oct 31, 25, 11:43 PM
of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...
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 - 80HHE Year: 2024 (No. 2) -
Nov 1, 25, 11:54 AM
other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264 Year: 2024 (No. 2) -
Nov 1, 25, 10:12 AM
this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234H Year: 2024 (No. 2) -
Oct 31, 25, 7:57 PM
(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 34A Year: 2024 (No. 2) -
Nov 1, 25, 1:54 AM
a) income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AD Year: 2024 (No. 2) -
Nov 1, 25, 6:56 AM
2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164 Year: 2024 (No. 2) -
Oct 31, 25, 11:01 PM
CMS 1.0 102120000000086680 2025-10-31 80AA Computation of deduction under section...80M [] Computation of deduction under section 80M Computation...
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 - 80AA Year: 2024 (No. 2) -
Oct 31, 25, 11:40 PM
the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of 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 - 80HHC Year: 2024 (No. 2) -
Oct 31, 25, 8:50 PM
carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AA Year: 2024 (No. 2)