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Oct 31, 25, 9:08 PM
which the transfer took place. (1A) Notwithstanding anything contained in sub-section...of— (i) section 48; and (ii) proviso to clause (42A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 45 Year: 2024 (No. 2) -
Oct 31, 25, 11:01 PM
CMS 1.0 102120000000086680 2025-10-31 80AA Computation of deduction under section...80M [] Computation of deduction under section 80M Computation...
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 - 80AA Year: 2024 (No. 2) -
Nov 1, 25, 9:48 AM
Other modes of recovery. 226. (1) Where no certificate has been drawn up under section.... (1A) Where a certificate has been drawn up under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 226 Year: 2024 (No. 2) -
Nov 1, 25, 12:17 PM
the acquisition of any immovable property made by the competent authority under section...a) by the transferor or the transferee or any other person referred to in...
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 - 269G Year: 2024 (No. 2) -
Oct 31, 25, 6:51 PM
to this section; and (d) in clause (c) of sub-section (1) of section 13, at the...to this...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 11 Year: 2024 (No. 2) -
Nov 1, 25, 1:25 PM
(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271FAB Year: 2024 (No. 2) -
Nov 1, 25, 2:01 AM
to it in clause (22) of section 2 but shall not include sub-clause (e) thereof;...10; or (iii) a trust or institution registered under section 12A...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBDA Year: 2024 (No. 2) -
Oct 31, 25, 11:16 PM
Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...
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 - 80D Year: 2024 (No. 2) -
Nov 1, 25, 9:01 AM
(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206A Year: 2024 (No. 2) -
Nov 1, 25, 10:34 AM
Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 244 Year: 2024 (No. 2) -
Oct 31, 25, 11:38 PM
work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...
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 - 80HHB Year: 2024 (No. 2) -
Oct 31, 25, 8:26 PM
house by the assessee,— (a) the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b) the deduction under clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 38 Year: 2024 (No. 2) -
Oct 31, 25, 8:03 PM
(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...failure to comply with the provisions of this section takes...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35ABA Year: 2024 (No. 2) -
Oct 31, 25, 7:44 PM
Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AB Year: 2024 (No. 2) -
Oct 31, 25, 9:40 PM
day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54E Year: 2024 (No. 2) -
Nov 1, 25, 3:38 AM
be, assigned to income-tax authorities by or under this Act as referred to in section...124; or (c) exercise of power to transfer cases under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 130 Year: 2024 (No. 2) -
Nov 1, 25, 8:18 AM
Hindu undivided family (other than those referred to in the second proviso to section...—For the purposes of this section, "rent" means any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194IB Year: 2024 (No. 2) -
Oct 31, 25, 7:56 PM
development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 34 Year: 2024 (No. 2) -
Nov 1, 25, 4:28 AM
proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144BA Year: 2024 (No. 2) -
Nov 1, 25, 2:58 AM
Assessment [] Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— (a) "an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WE Year: 2024 (No. 2)
