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Apr 1, 26, 11:45 AM
102120000000098406 2025-11-25 436 Correctness of assessment not to be questioned. Content Correctness of assessment not to be questioned. Correctness of assessment not to be questioned. 436. In a...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098401 2025-11-25 431 Refunds. Content Refunds. CHAPTER XX REFUNDS Refunds. 431. If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098402 2025-11-25 432 Person entitled to claim refund in certain special cases. Content Person entitled to claim refund in certain special cases. Person entitled to claim refund in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source. Content Penalty for failure to collect tax at source. Penalty for failure to collect tax at source. 449. (1) If any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098274 2025-11-25 304 Liability of representative assessee. Content Liability of representative assessee. Liability of representative assessee. 304. (1) Every representative assessee,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098320 2025-11-25 350 Permitted modes of investment. Content Permitted modes of investment. Permitted modes of investment. 350. (1) The modes of investing or depositing the money under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098161 2025-11-25 191 Tax on accumulated balance of recognised provident fund. Content Tax on accumulated balance of recognised provident fund. Tax on accumulated balance of recognised...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098160 2025-11-25 190 Determination of tax in special cases Content Determination of tax in special cases CHAPTER XIII Determination of tax in special cases A.-Determination of tax in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098157 2025-11-25 187 Acceptance of payment through prescribed electronic modes. Content Acceptance of payment through prescribed electronic modes. Acceptance of payment through...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098339 2025-11-25 369 Tax to be paid irrespective of appeal, etc. Content Tax to be paid irrespective of appeal, etc. 5. -General Tax to be paid irrespective of appeal, etc. 369....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098340 2025-11-25 370 Execution for costs awarded by Supreme Court. Content Execution for costs awarded by Supreme Court. Execution for costs awarded by Supreme Court. 370. The High...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098353 2025-11-25 383 Application for advance ruling. Content Application for advance ruling. Application for advance ruling. 383. (1) An applicant desirous of obtaining an advance...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098358 2025-11-25 388 Procedure of Board for Advance Rulings. Content Procedure of Board for Advance Rulings. Procedure of Board for Advance Rulings. 388. The Board for Advance Rulings...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098352 2025-11-25 382 Vacancies, etc., not to invalidate proceedings. Content Vacancies, etc., not to invalidate proceedings. Vacancies, etc., not to invalidate proceedings. 382. No...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098385 2025-11-25 415 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. Content Stay of proceedings in pursuance of certificate and amendment or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098148 2025-11-25 178 General Anti-Avoidance Rule Content General Anti-Avoidance Rule CHAPTER XI General Anti-Avoidance Rule Applicability of General Anti-Avoidance Rule. 178. (1)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098142 2025-11-25 172 Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Content Report from an accountant...
Act: Income-tax Act, 2025 Year: 2025
