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Nov 1, 25, 9:50 PM
section 245Q Amendment of section 245Q. 74....In section 245Q of the Income-tax Act, in...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:23 PM
CMS 1.0 102520000000144745 2025-11-01 122 Amendment of section 31 [] Amendment of...section 31 Amendment of section 31....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:14 AM
sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245W Year: 2024 (No. 2) -
Oct 31, 25, 9:21 PM
respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50A Year: 2024 (No. 2) -
Nov 1, 25, 3:52 AM
or (c) any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133A Year: 2024 (No. 2) -
Nov 1, 25, 11:55 AM
in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264B Year: 2024 (No. 2) -
Nov 1, 25, 7:12 AM
person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170 Year: 2024 (No. 2) -
Nov 1, 25, 2:49 AM
year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For 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 - 115VV Year: 2024 (No. 2) -
Nov 1, 25, 7:52 AM
such assessment. (2) Without prejudice to the generality of the foregoing sub-section...proceeding under this Act in respect of any such firm as is referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 189 Year: 2024 (No. 2) -
Oct 31, 25, 6:48 PM
gains derived by an undertaking from the production of computer programmes under section...10B, as it stood prior to its substitution by section 7...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10BB Year: 2024 (No. 2) -
Oct 31, 25, 11:03 PM
Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...
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 - 80AB Year: 2024 (No. 2) -
Nov 1, 25, 2:27 AM
the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Language: English Features: Acts Sections - Income tax act: Section - 115QB Year: 2024 (No. 2) -
Nov 1, 25, 11:41 PM
CMS 1.0 102520000000144760 2025-11-01 137 Amendment of section 74 [] Amendment of...section 74 Amendment of section 74....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:26 PM
CMS 1.0 102520000000144747 2025-11-01 124 Amendment of section 39 [] Amendment of...section 39 Amendment of section 39....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:23 AM
income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBB Year: 2024 (No. 2) -
Nov 1, 25, 11:50 PM
CMS 1.0 102520000000144767 2025-11-01 144 Amendment of section 122 [] Amendment of...section 122 Amendment of section 122....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:43 AM
(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 199 Year: 2024 (No. 2) -
Nov 1, 25, 8:22 AM
sum as income-tax thereon: Provided that no deduction shall be made under this section...thousand rupees: Provided further that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LA Year: 2024 (No. 2) -
Oct 31, 25, 11:51 PM
contained in Chapter VIA or in section 10A or section 10AA or section 10B or section..., or 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 - 80-IE Year: 2024 (No. 2) -
Nov 1, 25, 3:12 PM
requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282 Year: 2024 (No. 2)
