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Nov 1, 25, 8:28 PM
CMS 1.0 102520000000144667 2025-11-01 44 Substitution of new sections for sections...148 and 148A [] Substitution of new...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:00 PM
section 253 Amendment of section 253. 78....,— (a) in sub-section (1), in clause (a), after the word and figures...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 9:43 PM
or building or both, (the capital asset so transferred being hereafter in this section...gain shall 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 - 54EC 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, 2:49 AM
115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...
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 - 115VU 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) -
Nov 1, 25, 1:29 PM
—For the purposes of this section,— (a) "accountant" means an accountant referred...to in the Explanation below sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271J Year: 2024 (No. 2) -
Nov 1, 25, 4:12 AM
The return under section 115WD or section 139 shall be verified— (a) in the case...(1) of section 178; (b) where the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140 Year: 2024 (No. 2) -
Nov 1, 25, 3:03 AM
of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKB Year: 2024 (No. 2) -
Nov 1, 25, 7:29 AM
or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 178 Year: 2024 (No. 2) -
Nov 1, 25, 10:39 PM
(3) of section 143 or section 144 or section 147 or section 153A or...
Act: Finance Acts Chapter: CHAPTER IV - THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 8:05 PM
of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AD Year: 2024 (No. 2) -
Nov 1, 25, 8:44 PM
(1) of section 92CA has been made, or an order under sub-section (3) of section..., section 144,...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 1:01 AM
shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-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 - 92 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...purpose of acquisition of a residential property. (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 - 80EE Year: 2024 (No. 2) -
Nov 1, 25, 1:44 AM
The total 42[***] income of the block period, determined under section 158BC, shall...tax at the rate of sixty per cent: Provided that the tax chargeable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 113 Year: 2024 (No. 2) -
Oct 31, 25, 11:23 PM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...
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 - 80F Year: 2024 (No. 2) -
Nov 1, 25, 9:53 PM
CMS 1.0 102520000000144698 2025-11-01 75 Amendment of section 245R [] Amendment of...section 245R Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:12 AM
reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170A Year: 2024 (No. 2) -
Nov 1, 25, 7:26 PM
of section 80CCD Amendment of section 80CCD. 25....In section 80CCD of the Income-tax Act, in...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2)
