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Nov 1, 25, 12:16 PM
authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...
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 - 269F Year: 2024 (No. 2) -
Oct 31, 25, 11:11 PM
Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under 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 - 80CCB Year: 2024 (No. 2) -
Nov 1, 25, 3:03 AM
any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKA Year: 2024 (No. 2) -
Nov 1, 25, 10:13 PM
CMS 1.0 102520000000144707 2025-11-01 84 Amendment of section 276B [] Amendment of...section 276B Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:40 PM
CMS 1.0 102520000000144759 2025-11-01 136 Amendment of section 73 [] Amendment of...section 73 Amendment of section 73....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:39 PM
CMS 1.0 102520000000144758 2025-11-01 135 Amendment of section 70 [] Amendment of...section 70 Amendment of section 70....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 3:29 PM
matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287A Year: 2024 (No. 2) -
Nov 1, 25, 2:38 AM
provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...
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 - 115VF Year: 2024 (No. 2) -
Nov 1, 25, 12:09 PM
provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...
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 - 269B Year: 2024 (No. 2) -
Oct 31, 25, 8:22 PM
(4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of...(2) of section 32 and of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 36 Year: 2024 (No. 2) -
Nov 1, 25, 2:42 AM
and the book written down value of the non-qualifying ships (hereafter in this section...the other assets). (3) The block of qualifying assets as determined under...
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 - 115VK Year: 2024 (No. 2) -
Oct 31, 25, 8:04 PM
licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— (i) "relevant previous...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35ABB Year: 2024 (No. 2) -
Nov 1, 25, 2:19 AM
(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company Language: English Features: Acts Sections - Income tax act: Section - 115JG Year: 2024 (No. 2) -
Nov 1, 25, 11:19 PM
CMS 1.0 102520000000144742 2025-11-01 119 Amendment of section 17 [] Amendment of...section 17 Amendment of section 17....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 12:16 AM
(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...
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 - 80QQB Year: 2024 (No. 2) -
Nov 1, 25, 12:11 AM
business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under 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 - 80PA Year: 2024 (No. 2) -
Nov 1, 25, 12:28 AM
10 of 1949), applies (including any bank or banking institution referred to in section...1898), 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 - 80TTB Year: 2024 (No. 2) -
Nov 1, 25, 2:54 AM
tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...
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 - 115VZC Year: 2024 (No. 2) -
Nov 1, 25, 2:33 AM
111A and section 112, the total income of a business trust shall be charged to tax...charged to tax as income of the previous year. 83[(3A) The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115UA Year: 2024 (No. 2) -
Nov 1, 25, 2:25 AM
pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: Chapter XIID - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115P Year: 2024 (No. 2)
