Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 6:27 AM
or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 156A Year: 2024 (No. 2) -
Oct 31, 25, 11:20 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...
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 - 80E Year: 2024 (No. 2) -
Oct 31, 25, 10:01 PM
Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 59 Year: 2024 (No. 2) -
Oct 31, 25, 8:02 PM
know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AB Year: 2024 (No. 2) -
Oct 31, 25, 6:40 PM
business connection in India. 9A. (1) Notwithstanding anything contained in sub-section...(1) of section 9 and subject to the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9A Year: 2024 (No. 2) -
Nov 1, 25, 2:19 AM
(1) did not apply; and (iii) the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in which...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA Language: English Features: Acts Sections - Income tax act: Section - 115JH Year: 2024 (No. 2) -
Nov 1, 25, 8:14 AM
responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194EE Year: 2024 (No. 2) -
Nov 1, 25, 11:11 AM
advance ruling. 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245S Year: 2024 (No. 2) -
Oct 31, 25, 8:40 PM
Taxation of foreign exchange fluctuation. 43AA.(1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43AA Year: 2024 (No. 2) -
Nov 1, 25, 10:24 AM
writing, allow or reject the application: Provided that no application under sub-section...the applicant. (3) The Assessing Officer may, before passing an order under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 239A Year: 2024 (No. 2) -
Nov 1, 25, 12:52 PM
(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in 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 - 269UG Year: 2024 (No. 2) -
Nov 1, 25, 10:55 AM
it is satisfied that any person who made the application for settlement under section...(4) of section 245D within the time specified in such order...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245H Year: 2024 (No. 2) -
Nov 1, 25, 8:25 PM
section 144C Amendment of section 144C. 43....(1) of section 158BA or other person referred to in...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:33 AM
Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196B Year: 2024 (No. 2) -
Nov 1, 25, 2:32 AM
(1) of section 115TD, within the time allowed under sub-section (5) of that section...—For the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIEB - Special provisions relating to tax on accreted income of certain trusts and institutions Language: English Features: Acts Sections - Income tax act: Section - 115TE Year: 2024 (No. 2) -
Nov 1, 25, 12:13 PM
the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...
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 - 269D Year: 2024 (No. 2) -
Oct 31, 25, 9:55 PM
10; or (g) from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 56 Year: 2024 (No. 2) -
Nov 1, 25, 3:21 PM
assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285A Year: 2024 (No. 2) -
Nov 1, 25, 2:55 AM
sub-clauses: Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115W Year: 2024 (No. 2) -
Nov 1, 25, 3:25 PM
year, in the form and manner as may be prescribed. (3) For the purposes of sub-section...(2), shall furnish the report referred to in the said...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 286 Year: 2024 (No. 2)