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Nov 1, 25, 12:19 PM
Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order 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 - 269H Year: 2024 (No. 2) -
Nov 1, 25, 12:07 AM
This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place 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 - 80N Year: 2024 (No. 2) -
Nov 1, 25, 1:42 AM
capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 112A Year: 2024 (No. 2) -
Oct 31, 25, 9:11 PM
place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46A Year: 2024 (No. 2) -
Nov 1, 25, 4:45 AM
Specified authority for the purposes of sections 148 and 148A shall be the Additional...Prior to its substitution, section 151, as amended by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 151 Year: 2024 (No. 2) -
Nov 1, 25, 4:03 PM
, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 297 Year: 2024 (No. 2) -
Nov 1, 25, 10:18 AM
India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 236A Year: 2024 (No. 2) -
Nov 1, 25, 2:30 AM
the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...
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 - 115T Year: 2024 (No. 2) -
Nov 1, 25, 7:27 AM
such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 177 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, 2:57 AM
fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— (a) where the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WD 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, 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, 12:39 PM
other electronic mode as may be prescribed: Provided that the provisions of this section...—For the purposes of this section,— (a) "banking...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXB - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269ST Year: 2024 (No. 2) -
Nov 1, 25, 2:44 AM
CMS 1.0 102120000000086886 2025-11-01 115V-O Exclusion from provisions of section...section 115JB. 115V-O....the purposes of...
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 - 115V-O Year: 2024 (No. 2) -
Nov 1, 25, 1:52 AM
, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AC Year: 2024 (No. 2) -
Oct 31, 25, 11:27 PM
11, section 12 or section 12A; (ii) that, under clause (c) of sub-section (1) of...section 13,...
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 - 80G Year: 2024 (No. 2) -
Nov 1, 25, 6:57 AM
—For the purposes of this section,— (i) [***] (ii) "oral trust" shall have the meaning...assigned to it in Explanation 2 below 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 - 164A Year: 2024 (No. 2) -
Nov 1, 25, 1:43 PM
immunity from penalty, if— (a) he has made an application for settlement under section...245C and the proceedings for settlement have abated under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273AA 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)
