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Aug 12, 26, 11:39 AM
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 VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80C Year: 2025 -
Jul 25, 26, 3:27 PM
respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50A Year: 2025 -
Jan 6, 26, 12:59 PM
this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234H Year: 2025 -
Jul 12, 26, 9:40 AM
place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46A Year: 2025 -
Mar 27, 26, 12:41 PM
income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBB Year: 2025 -
Jan 6, 26, 12:59 PM
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 XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245J Year: 2025 -
Jan 6, 26, 1:00 PM
Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 261 Year: 2025 -
Jan 6, 26, 12:52 PM
such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...
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 - 80U Year: 2025 -
Jan 6, 26, 12:51 PM
gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EE Year: 2025 -
Jan 6, 26, 12:50 PM
(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CA Year: 2025 -
Jan 6, 26, 12:54 PM
, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WH Year: 2025 -
Jan 6, 26, 12:53 PM
44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JB Year: 2025 -
Jan 6, 26, 12:49 PM
are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AC Year: 2025 -
Aug 10, 26, 5:32 PM
158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BC Year: 2025 -
Jan 6, 26, 12:52 PM
(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...
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 - 80HHF Year: 2025 -
Jan 6, 26, 12:55 PM
256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-A - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS Language: English Features: Acts Sections - Income tax act: Section - 158A Year: 2025 -
Mar 27, 26, 4:59 PM
In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43 Year: 2025 -
Jan 6, 26, 1:01 PM
of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AAD Year: 2025 -
Jan 6, 26, 1:00 PM
sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245W Year: 2025 -
Jan 6, 26, 12:51 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 VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80D Year: 2025
