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Apr 1, 26, 11:46 AM
102120000000098452 2025-11-25 482 False statement in verification, etc. Content False statement in verification, etc. False statement in verification, etc. 482. If a person makes a statement in any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098463 2025-11-25 493 Proof of entries in records or documents. Content Proof of entries in records or documents. Proof of entries in records or documents. 493. Entries in the records...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098475 2025-11-25 505 Submission of statement by a non-resident having liaison office. Content Submission of statement by a non-resident having liaison office. Submission of statement...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098488 2025-11-25 518 Indemnity. Content Indemnity. Indemnity. 518. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of an income belonging to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098486 2025-11-25 516 Rounding off of amount of total income, or amount payable or refundable. Content Rounding off of amount of total income, or amount payable or refundable. Rounding...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098487 2025-11-25 517 Receipt to be given. Content Receipt to be given. Receipt to be given. 517. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098496 2025-11-25 526 Bar of suits in civil courts. Content Bar of suits in civil courts. Bar of suits in civil courts. 526. No suit shall be brought in any civil court to set aside or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain grounds. Content Return of income, etc., not to be invalid on certain grounds. Return of income, etc., not to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098490 2025-11-25 520 Cognizance of offences. Content Cognizance of offences. Cognizance of offences. 520. No court inferior to that of a Judicial Magistrate of the first class shall...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098499 2025-11-25 529 Power to withdraw approval. Content Power to withdraw approval. Power to withdraw approval. 529. Where the Central Government or the Board or an income-tax...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098498 2025-11-25 528 Power of Central Government or Board to condone delays in obtaining approval. Content Power of Central Government or Board to condone delays in obtaining approval....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098500 2025-11-25 530 Act to have effect pending legislative provision for charge of tax. Content Act to have effect pending legislative provision for charge of tax. Act to have effect...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
BUSINESS Content INSURANCE BUSINESS THE FIRST SCHEDULE INSURANCE BUSINESS [See section...income-tax payable for that year, credit shall not be given in accordance with...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: First Schedule Year: 2025 -
Apr 1, 26, 11:46 AM
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS SCHEDULE III [See section...Any income includible in the total income under section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
SCHEDULE XV [See section 123] DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION...tax year, the following amounts shall qualify as deduction for the purpose of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION” SCHEDULE IX [See section...allowing set off of loss, if any, brought forward from earlier tax years as per...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS SCHEDULE V [See section...Any income referred to in section 224, accruing or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
Recognised Provident Funds THE FOURTH SCHEDULE PART A RECOGNISED PROVIDENT FUNDS [See sections...(2) of section 16 of the Employees' Provident...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fourth Schedule Year: 2025 -
Apr 1, 26, 11:46 AM
TOTAL INCOME Content INCOME NOT TO BE INCLUDED IN TOTAL INCOME SCHEDULE II [See section...not be eligible for exclusion from total income:— (i) any sum received under...
Act: Income-tax Act, 2025 Year: 2025
