Income Tax Department
Ministry of Finance, Government of India
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Nov 2, 25, 12:00 AM
CMS 1.0 102520000000144777 2025-11-02 154 Amendment of section 20 [] Amendment of...section 20 Amendment of section 20....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 11:50 PM
—The provisions of Explanations1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...
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-IC Year: 2024 (No. 2) -
Oct 31, 25, 7:44 PM
are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AC Year: 2024 (No. 2) -
Nov 1, 25, 12:53 AM
more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 89 Year: 2024 (No. 2) -
Nov 1, 25, 10:45 PM
(4) of section 91; (e) the form in which certificate shall be granted under sub-section...(1) of section 92; (f) the...
Act: Finance Acts Chapter: CHAPTER IV - THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:06 PM
CMS 1.0 102520000000144642 2025-11-01 19 Amendment of section 47 [] Amendment of...section 47 Amendment of section 47....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 4:18 AM
Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 141A Year: 2024 (No. 2) -
Nov 1, 25, 11:16 PM
CMS 1.0 102520000000144740 2025-11-01 117 Amendment of section 13 [] Amendment of...section 13 Amendment of section 13....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:04 PM
After section 271GB of the Income-tax Act, the following section shall be inserted...Penalty for failure to submit statement under...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:23 AM
Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 175 Year: 2024 (No. 2) -
Oct 31, 25, 7:03 PM
does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14A Year: 2024 (No. 2) -
Nov 1, 25, 9:31 PM
CMS 1.0 102520000000144689 2025-11-01 66 Amendment of section 198 [] Amendment of...section 198 Amendment of section 198....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 1:00 PM
between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...
Act: Income-tax Act, 1961 Chapter: Chapter XXC - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UM Year: 2024 (No. 2) -
Oct 31, 25, 10:41 PM
computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 73 Year: 2024 (No. 2) -
Nov 1, 25, 6:53 AM
or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 163 Year: 2024 (No. 2) -
Oct 31, 25, 7:54 PM
cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33B Year: 2024 (No. 2) -
Oct 31, 25, 8:13 PM
the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCB Year: 2024 (No. 2) -
Nov 1, 25, 11:23 AM
assessment or penalty: Provided that, where an application has been made under section...excluded : Provided further that where an application has been made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 249 Year: 2024 (No. 2) -
Nov 1, 25, 12:56 AM
term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IX - DOUBLE TAXATION RELIEF Language: English Features: Acts Sections - Income tax act: Section - 90 Year: 2024 (No. 2) -
Nov 1, 25, 2:01 AM
(1). (3) In this section,— (i) "dividends" shall have the same meaning as is given...to "dividend" in clause (22) of section 2 but shall not...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBD Year: 2024 (No. 2)