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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 -
Jan 6, 26, 1:00 PM
Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271A 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
the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of 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 - 80DD Year: 2025 -
Jan 6, 26, 12:52 PM
applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...
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 - 80HH Year: 2025 -
Jan 6, 26, 1:01 PM
Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 274 Year: 2025 -
Jan 6, 26, 12:59 PM
be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BA Year: 2025 -
Jan 6, 26, 12:51 PM
Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for 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 - 80CCG Year: 2025 -
Mar 27, 26, 4:58 PM
10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194N Year: 2025 -
Jan 6, 26, 12:52 PM
the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of 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 - 80HHC Year: 2025 -
Jan 6, 26, 12:53 PM
10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAE Year: 2025 -
Mar 27, 26, 11:47 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: 2025 -
Jan 6, 26, 12:51 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 VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80C Year: 2025 -
Jan 6, 26, 12:52 PM
of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...
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 - 80HHE Year: 2025 -
Jan 6, 26, 12:50 PM
assets by companies in liquidation. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the purposes...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46 Year: 2025 -
Jan 6, 26, 12:53 PM
. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2025 -
Jan 6, 26, 1:00 PM
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 XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245S Year: 2025 -
Jan 6, 26, 12:50 PM
non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 36[other than cruise ships referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44B Year: 2025 -
Jan 12, 26, 6:31 AM
does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14A Year: 2025 -
Mar 27, 26, 12:45 PM
securitisation trust specified in clause (d) of the Explanation occurring after section...securitisation trust specified in clause (d) of the Explanation occurring after...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBC Year: 2025
