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Nov 1, 25, 3:29 PM
matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287A Year: 2024 (No. 2) -
Oct 31, 25, 8:04 PM
licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— (i) "relevant previous...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35ABB Year: 2024 (No. 2) -
Oct 31, 25, 11:11 PM
Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under 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 - 80CCB Year: 2024 (No. 2) -
Nov 1, 25, 3:03 AM
any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKA Year: 2024 (No. 2) -
Nov 1, 25, 12:16 PM
authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...
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 - 269F Year: 2024 (No. 2) -
Nov 1, 25, 2:42 AM
and the book written down value of the non-qualifying ships (hereafter in this section...the other assets). (3) The block of qualifying assets as determined 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 - 115VK Year: 2024 (No. 2) -
Nov 1, 25, 12:16 AM
(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...
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 - 80QQB Year: 2024 (No. 2) -
Nov 1, 25, 2:30 AM
securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...
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 - 115TB Year: 2024 (No. 2) -
Nov 1, 25, 12:57 AM
(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IX - DOUBLE TAXATION RELIEF Language: English Features: Acts Sections - Income tax act: Section - 90A Year: 2024 (No. 2) -
Nov 1, 25, 11:25 AM
end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 250 Year: 2024 (No. 2) -
Nov 1, 25, 12:28 AM
10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to 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 - 80TTB Year: 2024 (No. 2) -
Nov 1, 25, 12:11 AM
business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under 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 - 80PA Year: 2024 (No. 2) -
Nov 1, 25, 2:33 AM
111A and section 112, the total income of a business trust shall be charged to tax...charged to tax as income of the previous year. 83[(3A) The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIFA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115UA Year: 2024 (No. 2) -
Nov 1, 25, 4:03 PM
, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 297 Year: 2024 (No. 2) -
Nov 1, 25, 2:38 AM
provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...
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 - 115VF Year: 2024 (No. 2) -
Nov 1, 25, 12:09 PM
provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...
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 - 269B Year: 2024 (No. 2) -
Nov 1, 25, 2:54 AM
tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...
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 - 115VZC Year: 2024 (No. 2) -
Nov 1, 25, 11:00 AM
Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245J Year: 2024 (No. 2) -
Nov 1, 25, 1:42 AM
capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 112A Year: 2024 (No. 2) -
Nov 1, 25, 2:19 AM
(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIBB - Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company Language: English Features: Acts Sections - Income tax act: Section - 115JG Year: 2024 (No. 2)
