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Jan 6, 26, 12:49 PM
, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35A Year: 2025 -
Jan 6, 26, 12:52 PM
153 or section 153B or section 144C,— Item number Spacer Provision text (a) the...furnished; (b) the period of limitation as provided in...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CD Year: 2025 -
Jan 6, 26, 12:54 PM
(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WK Year: 2025 -
Jul 9, 26, 2:51 AM
10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...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 - 115BAB Year: 2025 -
Jan 6, 26, 1:01 PM
Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280Y Year: 2025 -
Aug 21, 26, 11:44 AM
provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234F Year: 2025 -
Jan 29, 26, 11:11 AM
Spacer Provision text (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: 2025 -
Jan 6, 26, 12:51 PM
not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 58 Year: 2025 -
Aug 4, 26, 7:06 PM
any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194H Year: 2025 -
Jan 6, 26, 1:00 PM
Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 268A Year: 2025 -
Jul 7, 26, 4:46 PM
For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c) in an...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 17 Year: 2025 -
Jul 6, 26, 10:02 AM
149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 150 Year: 2025 -
Jan 6, 26, 12:55 PM
(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-A - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS Language: English Features: Acts Sections - Income tax act: Section - 158AB Year: 2025 -
Sep 9, 26, 2:39 AM
objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a) the permanent account number allotted to him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 230 Year: 2025 -
Jan 6, 26, 12:52 PM
(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80LA Year: 2025 -
Jan 6, 26, 12:52 PM
, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35. ...(2) or, as the...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80GGA Year: 2025 -
Jan 12, 26, 6:26 AM
, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9B Year: 2025 -
Jan 6, 26, 1:00 PM
in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264B Year: 2025 -
Jan 6, 26, 12:56 PM
Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 173 Year: 2025 -
Jan 6, 26, 12:54 PM
(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WF Year: 2025
