- Home
- Search Search, (2 of 2)
Search
Enter search terms above to find relevant documents
No Result Found
Please Adjust Your Filters and Try Again
No filters available
-
Nov 1, 25, 8:09 PM
CMS 1.0 102520000000144661 2025-11-01 38 Amendment of section 115E [] Amendment of...section 115E Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts 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) -
Oct 31, 25, 10:42 PM
73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...
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 - 73A Year: 2024 (No. 2) -
Nov 1, 25, 10:16 AM
dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 236 Year: 2024 (No. 2) -
Oct 31, 25, 11:48 PM
33B, in the circumstances and within the period specified in that section; (ii)...(5) and sub-sections (7) to (11) of...
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-IAC Year: 2024 (No. 2) -
Jan 16, 26, 3:00 PM
certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43C Year: 2024 (No. 2) -
Nov 1, 25, 2:39 AM
income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...
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 - 115VG Year: 2024 (No. 2) -
Nov 1, 25, 2:26 AM
per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— (i) "buy-back" means...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Language: English Features: Acts Sections - Income tax act: Section - 115QA Year: 2024 (No. 2) -
Nov 1, 25, 3:01 AM
tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WJ Year: 2024 (No. 2) -
Nov 1, 25, 4:00 AM
authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 136 Year: 2024 (No. 2) -
Nov 1, 25, 12:46 PM
provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...
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 - 269UB Year: 2024 (No. 2) -
Nov 1, 25, 12:24 AM
Original section was introduced in place of old section 112 by the Finance (No. 2
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 - 80S Year: 2024 (No. 2) -
Oct 31, 25, 11:58 PM
Original section was inserted, in place of section 85 which was deleted, by the Finance
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 - 80K Year: 2024 (No. 2) -
Oct 31, 25, 9:33 PM
Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54A Year: 2024 (No. 2) -
Nov 1, 25, 1:11 AM
would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 93 Year: 2024 (No. 2) -
Nov 1, 25, 11:39 AM
If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 257 Year: 2024 (No. 2) -
Nov 1, 25, 10:37 PM
Save as otherwise expressly provided in sub-section (3) of section 92 or section
Act: Finance Acts Chapter: CHAPTER IV - THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024 Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 10:39 PM
allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...
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 - 72AB Year: 2024 (No. 2) -
Oct 31, 25, 7:24 PM
Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 25 Year: 2024 (No. 2) -
Nov 1, 25, 11:14 PM
CMS 1.0 102520000000144739 2025-11-01 116 Insertion of new section 11A [] Insertion...of new section 11A Insertion of new...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2)
