Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 2:44 AM
45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...
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 - 115VN Year: 2024 (No. 2) -
Nov 1, 25, 11:12 AM
(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245T Year: 2024 (No. 2) -
Nov 1, 25, 11:54 AM
notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264A Year: 2024 (No. 2) -
Oct 31, 25, 6:56 PM
(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....
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 - 12AB Year: 2024 (No. 2) -
Nov 1, 25, 1:24 PM
person who is required to furnish a return of his income, as required under sub-section...(1) of section 139 or by the provisos to that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271F Year: 2024 (No. 2) -
Oct 31, 25, 7:43 PM
—For the purposes of this sub-section and sub-sections (2B), (2C) and (4),— (1)(a...33 and section 33A, but without making...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32A Year: 2024 (No. 2) -
Nov 1, 25, 1:26 AM
102120000000086795 2025-11-01 106 Period of limitation for making orders under section...104 [] Period of limitation for making orders under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 106 Year: 2024 (No. 2) -
Nov 1, 25, 11:33 AM
any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 254 Year: 2024 (No. 2) -
Nov 1, 25, 2:32 AM
of accreted income under sub-section (2) thereof has been transferred, shall be...—For the purposes of this section, "specified person" shall have...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIEB - Special provisions relating to tax on accreted income of certain trusts and institutions Language: English Features: Acts Sections - Income tax act: Section - 115TF Year: 2024 (No. 2) -
Nov 1, 25, 11:05 AM
(1) of section 245Q; (B) an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca) "Board for...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245N Year: 2024 (No. 2) -
Oct 31, 25, 7:51 PM
the State Bank of India any amount or amounts in an account (hereafter in this section...and Natural Gas; or (b) deposited any amount in an account (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33ABA Year: 2024 (No. 2) -
Nov 1, 25, 1:28 AM
2025-11-01 107 Approval of Inspecting Assistant Commissioner for orders under section...104 [] Approval of Inspecting Assistant Commissioner for orders under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 107 Year: 2024 (No. 2) -
Nov 1, 25, 2:18 AM
(2) of section 288; (b) "alternate minimum tax" means the amount of tax computed...(4) of section 115JC, at the rate of nine per cent; (ia) in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIBA - Special provisions relating to certain limited liability partnerships Language: English Features: Acts Sections - Income tax act: Section - 115JF Year: 2024 (No. 2) -
Nov 1, 25, 2:46 AM
115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...
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 - 115VQ Year: 2024 (No. 2) -
Nov 1, 25, 4:36 AM
any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 147 Year: 2024 (No. 2) -
Nov 1, 25, 2:20 PM
against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278B Year: 2024 (No. 2) -
Nov 1, 25, 3:17 PM
Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 284 Year: 2024 (No. 2) -
Oct 31, 25, 11:07 PM
exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in 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 - 80C Year: 2024 (No. 2) -
Oct 31, 25, 9:04 PM
Notwithstanding anything to the contrary contained in sections 28 to 44C, in the...the same meaning as in Explanation 2 to clause (vii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44D Year: 2024 (No. 2) -
Nov 1, 25, 7:14 AM
except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 171 Year: 2024 (No. 2)