Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 11:13 AM
court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245U Year: 2024 (No. 2) -
Oct 31, 25, 9:38 PM
not to be charged in certain cases. 54D. (1) Subject to the provisions of sub-section...building so constructed (such land, building or right being hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54D Year: 2024 (No. 2) -
Oct 31, 25, 9:35 PM
not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54B Year: 2024 (No. 2) -
Nov 1, 25, 4:09 AM
documents, which are otherwise under any other provisions of this Act, except section...(9) of section 139 as it stood immediately before its...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139C Year: 2024 (No. 2) -
Nov 1, 25, 8:26 AM
194-O, in case of a transaction to which the provisions of the said section are...under sub-section (1). (5) Where any sum referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194S Year: 2024 (No. 2) -
Nov 1, 25, 1:01 PM
Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...
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 - 269UN Year: 2024 (No. 2) -
Oct 31, 25, 11:41 PM
agent, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this sub-section, the expression...
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 - 80HHD Year: 2024 (No. 2) -
Nov 1, 25, 8:23 AM
of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBA Year: 2024 (No. 2) -
Nov 1, 25, 12:28 AM
the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to 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 - 80TTA Year: 2024 (No. 2) -
Oct 31, 25, 11:28 PM
assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing 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 - 80GG Year: 2024 (No. 2) -
Nov 1, 25, 6:27 AM
or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 156A Year: 2024 (No. 2) -
Oct 31, 25, 6:40 PM
business connection in India. 9A. (1) Notwithstanding anything contained in sub-section...(1) of section 9 and subject to the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9A Year: 2024 (No. 2) -
Jan 8, 26, 8:39 AM
of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...
Act: Income-tax Act, 1961 Chapter: Chapter XIIA - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115F Year: 2024 (No. 2) -
Oct 31, 25, 11:20 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified 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 - 80E Year: 2024 (No. 2) -
Oct 31, 25, 8:02 PM
know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AB Year: 2024 (No. 2) -
Nov 1, 25, 2:50 AM
qualifying ships; and (ii) furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall have...
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 - 115VW Year: 2024 (No. 2) -
Nov 1, 25, 10:24 AM
writing, allow or reject the application: Provided that no application under sub-section...the applicant. (3) The Assessing Officer may, before passing an order under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 239A Year: 2024 (No. 2) -
Oct 31, 25, 10:01 PM
Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 59 Year: 2024 (No. 2) -
Nov 1, 25, 11:11 AM
advance ruling. 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245S Year: 2024 (No. 2) -
Nov 1, 25, 8:14 AM
responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194EE Year: 2024 (No. 2)