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Jan 6, 26, 12:55 PM
assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-A - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS Language: English Features: Acts Sections - Income tax act: Section - 158AA Year: 2025 -
Aug 24, 26, 10:09 AM
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, 12:50 PM
Taxation of foreign exchange fluctuation. 43AA. (1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43AA Year: 2025 -
Jan 6, 26, 12:52 PM
April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...
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 - 80HHBA Year: 2025 -
Jan 6, 26, 12:56 PM
Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 175 Year: 2025 -
Jan 6, 26, 12:58 PM
(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those 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 - 199 Year: 2025 -
Jan 21, 26, 2:55 PM
32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10C 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 -
Jul 1, 26, 7:29 AM
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 -
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 -
Jul 16, 26, 6:04 AM
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, 12:59 PM
(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-AA - Dispute Resolutions Committee in Certain Cases Language: English Features: Acts Sections - Income tax act: Section - 245MA Year: 2025 -
Jan 6, 26, 12:54 PM
Content Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WE Year: 2025 -
Jan 6, 26, 12:48 PM
32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10B Year: 2025 -
Jul 19, 26, 3:15 PM
income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...
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 - 80EEA Year: 2025 -
Jan 6, 26, 12:55 PM
where on or after the 1st day of September, 2024, a search is initiated under section...(c) of sub-section (1) of section...
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 - 158BA Year: 2025 -
Mar 27, 26, 12:25 PM
sum as income-tax thereon: Provided that no deduction shall be made under this section...five lakh] rupees: Provided further 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 - 194LA Year: 2025 -
Jul 29, 26, 6:09 AM
(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 120 Year: 2025 -
Jan 6, 26, 12:53 PM
to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94B Year: 2025 -
Jan 6, 26, 12:53 PM
, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AC Year: 2025
