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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, 11:44 AM
102120000000098351 2025-11-25 381 Board for Advance Rulings. Content Board for Advance Rulings. Board for Advance Rulings. 381. (1) The Central Government shall constitute one or more Boards for...
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
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, 11:43 AM
102120000000098206 2025-11-25 236 Income-tax authorities. Content Income-tax authorities. CHAPTER XIV TAX ADMINISTRATION A.-Authorities, jurisdiction and functions Income-tax authorities. 236. For...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098207 2025-11-25 237 Appointment of income-tax authorities. Content Appointment of income-tax authorities. Appointment of income-tax authorities. 237. (1) The Central Government may...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098294 2025-11-25 324 Charge of tax in case of a firm. Content Charge of tax in case of a firm. 14.-Assessment of firms Charge of tax in case of a firm. 324. In the case of a firm which...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098301 2025-11-25 331 Liability of partners of limited liability partnership in liquidation. Content Liability of partners of limited liability partnership in liquidation. 16.-Liability...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098299 2025-11-25 329 Joint and several liability of partners for tax payable by firm. Content Joint and several liability of partners for tax payable by firm. Joint and several...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098314 2025-11-25 344 Business undertaking held as property. Content Business undertaking held as property. 3. -Commercial activities by registered non-profit organisation Business...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098316 2025-11-25 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. Content...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098317 2025-11-25 347 Books of account. Content Books of account. 4. -Compliances Books of account. 347. Where the total income of a registered non-profit organisation, without giving...
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, 11:44 AM
102120000000098318 2025-11-25 348 Audit. Content Audit. Audit. 348. Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the...
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 -
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, 11:45 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
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
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
