Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 11:58 PM
CMS 1.0 102520000000144775 2025-11-01 152 Insertion of new section 6A [] Insertion...of new section 6A Insertion of new...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts 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) -
Oct 31, 25, 11:45 PM
applies, there shall, in accordance with and subject to the provisions of this section...that in the case of an assessee, being a company, the provisions of this...
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-I Year: 2024 (No. 2) -
Nov 1, 25, 12:41 PM
or deposit has to be repaid : Provided further that nothing contained in this section...—For the purposes of this section,— (i) "banking company"...
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 - 269T Year: 2024 (No. 2) -
Nov 1, 25, 2:51 AM
with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...
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 - 115VY Year: 2024 (No. 2) -
Nov 1, 25, 1:38 AM
income of an assessee includes any short-term capital gains referred to in sub-section...assigned to it in clause (a) of the Explanation to 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 - 111A Year: 2024 (No. 2) -
Nov 1, 25, 7:29 PM
CMS 1.0 102520000000144649 2025-11-01 26 Amendment of section 80G [] Amendment of...section 80G Amendment of section 80G....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 2, 25, 12:08 AM
In section 85 of the Finance Act, 2005, for sub-section (3), the following sub-section...the levy and collection of the...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 2, 25, 12:06 AM
In section 147 of the Finance Act, 2002, for sub-section (3), the following sub-section...levy and collection of the...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 2, 25, 12:05 AM
In section 136 of the Finance Act, 2001, for sub-section (3), the following sub-section...to the levy and collection of...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 2, 25, 12:09 AM
proviso, the following proviso shall be substituted, namely:— "Provided that this section..."; (b) in section 43, for the proviso, the...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:07 AM
of removing the difficulty. (4) Every guideline issued by the Board under sub-section...—For the purposes of this section— (a) "computer resource",...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194BA Year: 2024 (No. 2) -
Nov 1, 25, 8:29 AM
In a case other than that referred to in sub-section (1A) of section 192, where under
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 195A Year: 2024 (No. 2) -
Nov 2, 25, 12:02 AM
CMS 1.0 102520000000144779 2025-11-02 156 Insertion of new section 8A [] Insertion...of new section 8A Insertion of new...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:31 AM
securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIEA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TC Year: 2024 (No. 2) -
Nov 1, 25, 1:46 AM
2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 114 Year: 2024 (No. 2) -
Nov 1, 25, 1:08 AM
In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...(i) "accountant" shall have the same meaning as in the Explanation below...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92F Year: 2024 (No. 2) -
Nov 1, 25, 6:16 PM
CMS 1.0 102520000000144626 2025-11-01 3 Amendment of section 2 [] Amendment of section...2 CHAPTER III DIRECT TAXES Income-tax Amendment of...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 12:16 AM
such book, there shall, in accordance with and subject to the provisions of this section...of an amount equal to twenty-five per cent thereof. (2) No deduction under...
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 - 80QQA Year: 2024 (No. 2) -
Oct 31, 25, 11:19 PM
specialist, as may be prescribed : Provided further that the deduction under this section...—For the purposes of this section,— (i) "dependant"...
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 - 80DDB Year: 2024 (No. 2)