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Nov 1, 25, 7:53 PM
CMS 1.0 102520000000144656 2025-11-01 33 Amendment of section 115AB [] Amendment...of section 115AB Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:56 PM
CMS 1.0 102520000000144657 2025-11-01 34 Amendment of section 115AC [] Amendment...of section 115AC Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:59 PM
CMS 1.0 102520000000144658 2025-11-01 35 Amendment of section 115ACA [] Amendment...of section 115ACA Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:05 AM
interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194A Year: 2024 (No. 2) -
Nov 1, 25, 3:32 AM
(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 127 Year: 2024 (No. 2) -
Oct 31, 25, 10:33 PM
(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...
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 - 71 Year: 2024 (No. 2) -
Oct 31, 25, 11:47 PM
providing telecommunication services, specified in clause (ii) of sub-section (4...33B, in the circumstances and within the period specified in that...
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-IA Year: 2024 (No. 2) -
Nov 1, 25, 6:40 AM
No interest under section 234A, 234B or 234C or penalty under section 270A shall
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BF Year: 2024 (No. 2) -
Nov 1, 25, 2:12 PM
If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277A Year: 2024 (No. 2) -
Oct 31, 25, 8:01 PM
, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35A Year: 2024 (No. 2) -
Nov 1, 25, 8:25 AM
—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194-O Year: 2024 (No. 2) -
Nov 1, 25, 6:40 PM
CMS 1.0 102520000000144634 2025-11-01 11 Amendment of section 28 [] Amendment of...section 28 Amendment of section 28....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:05 PM
CMS 1.0 102520000000144660 2025-11-01 37 Amendment of section 115BAC [] Amendment...of section 115BAC Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:24 AM
2, this sub-section shall have effect as if for the words "fifteen per cent", the...—For the purposes of this sub-section, a company shall be a...
Act: Income-tax Act, 1961 Chapter: Chapter XIID - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115-O Year: 2024 (No. 2) -
Nov 1, 25, 1:12 PM
of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...)] may direct that any other person, who causes the person referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAD Year: 2024 (No. 2) -
Nov 1, 25, 8:02 PM
CMS 1.0 102520000000144659 2025-11-01 36 Amendment of section 115AD [] Amendment...of section 115AD Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 6:40 PM
, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9B Year: 2024 (No. 2) -
Oct 31, 25, 9:51 PM
"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, but does not...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 55 Year: 2024 (No. 2) -
Oct 31, 25, 9:23 PM
manner as may be prescribed, the value so determined shall, for the purposes of section...or accruing as a result of such transfer: Provided that the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50CA Year: 2024 (No. 2) -
Nov 1, 25, 3:53 PM
Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293D Year: 2024 (No. 2)
