Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 7:42 AM
instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...—For the purposes of this sub-section, the copy of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 184 Year: 2024 (No. 2) -
Nov 1, 25, 12:39 PM
(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXB - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269SS 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) -
Oct 31, 25, 8:14 PM
beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCD Year: 2024 (No. 2) -
Nov 1, 25, 2:02 AM
provision of this Act in computing the income referred to in clause (a) of sub-section..., the word "transfer" as defined in clause (47) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBH Year: 2024 (No. 2) -
Oct 31, 25, 8:43 PM
(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CA Year: 2024 (No. 2) -
Oct 31, 25, 8:44 PM
accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CB Year: 2024 (No. 2) -
Nov 1, 25, 6:50 PM
CMS 1.0 102520000000144637 2025-11-01 14 Amendment of section 40 [] Amendment of...section 40 Amendment of section 40....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 6:53 PM
CMS 1.0 102520000000144638 2025-11-01 15 Amendment of section 43D [] Amendment of...section 43D Amendment of section 43D....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:25 AM
10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194N Year: 2024 (No. 2) -
Nov 1, 25, 7:09 PM
CMS 1.0 102520000000144643 2025-11-01 20 Amendment of section 48 [] Amendment of...section 48 Amendment of section 48....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:25 AM
not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194R Year: 2024 (No. 2) -
Nov 1, 25, 10:58 AM
Every order of settlement passed under sub-section (4) of section 245D shall be conclusive
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245I Year: 2024 (No. 2) -
Nov 1, 25, 1:59 AM
India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBA Year: 2024 (No. 2) -
Nov 1, 25, 2:00 AM
or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBC Year: 2024 (No. 2) -
Nov 1, 25, 11:37 AM
served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 256 Year: 2024 (No. 2) -
Nov 1, 25, 7:49 AM
or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 188 Year: 2024 (No. 2) -
Nov 1, 25, 7:47 AM
constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 187 Year: 2024 (No. 2) -
Nov 1, 25, 11:46 AM
Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260A Year: 2024 (No. 2) -
Oct 31, 25, 10:29 PM
case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...
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 - 69D Year: 2024 (No. 2)