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Nov 2, 25, 12:13 AM
In the Finance Act, 2021,— (a) in section 124, for sub-section (5), the following...sub-section shall be substituted,...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts 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) -
Nov 1, 25, 3:53 AM
doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133B Year: 2024 (No. 2) -
Nov 1, 25, 11:35 AM
from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 255 Year: 2024 (No. 2) -
Dec 23, 25, 7:32 AM
value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 23 Year: 2024 (No. 2) -
Nov 1, 25, 7:46 PM
CMS 1.0 102520000000144654 2025-11-01 31 Amendment of section 112A [] Amendment of...section 112A Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 12:32 PM
along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...
Act: Income-tax Act, 1961 Chapter: Chapter XXA - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269P Year: 2024 (No. 2) -
Oct 31, 25, 11:50 PM
—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...the undertaking. (5) The provisions contained in...
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-ID Year: 2024 (No. 2) -
Nov 1, 25, 6:21 PM
CMS 1.0 102520000000144628 2025-11-01 5 Amendment of section 11 [] Amendment of section...11 Amendment of section 11....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 12:03 PM
Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 268A Year: 2024 (No. 2) -
Nov 1, 25, 1:53 AM
—For the purposes of this sub-section,— (a) "specified knowledge based industry...Official Gazette; (b) "subsidiary" shall have the meaning assigned to it in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115ACA Year: 2024 (No. 2) -
Oct 31, 25, 7:09 PM
For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c) in an approved superannuation...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 17 Year: 2024 (No. 2) -
Nov 1, 25, 8:49 PM
CMS 1.0 102520000000144674 2025-11-01 51 Amendment of section 193 [] Amendment of...section 193 Amendment of section 193....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 1:58 AM
Explanation.— For the purposes of this section,— (i) "horse race" shall have the...meaning assigned to it in section 74A; (ii) "online game"...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BB Year: 2024 (No. 2) -
Oct 31, 25, 7:07 PM
salary, whichever is less; Following proviso shall be inserted in clause (ia) of section...Provided that in a case where income-tax is computed under clause (ii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 16 Year: 2024 (No. 2) -
Nov 1, 25, 6:43 AM
provisions of this Chapter shall not apply where a search was initiated under section..., or books of account, other documents or any assets were requisitioned under...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BI Year: 2024 (No. 2) -
Oct 31, 25, 8:57 PM
non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 44[other than cruise ships referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44B Year: 2024 (No. 2) -
Nov 1, 25, 12:26 AM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]
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 - 80T Year: 2024 (No. 2) -
Nov 1, 25, 1:46 PM
Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 274 Year: 2024 (No. 2) -
Nov 1, 25, 2:47 AM
tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VR Year: 2024 (No. 2)
