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Jan 6, 26, 12:56 PM
—For the purposes of this section,— Item number Spacer Provision text (i) [***]..."oral trust" shall have the meaning assigned to it in Explanation 2 below...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164A Year: 2025 -
Jan 6, 26, 12:52 PM
(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 VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80QQB 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 6, 26, 12:51 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...
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 - 80E Year: 2025 -
Jan 6, 26, 12:54 PM
Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133 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 -
Mar 27, 26, 12:27 PM
(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...) any interest payable to a "business trust", as defined in clause (13A) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 193 Year: 2025 -
Jan 6, 26, 12:57 PM
winnings. (3) If any difficulty arises in giving effect to the provisions of this section...of removing the difficulty. (4) Every guideline issued by the Board under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194BA Year: 2025 -
Jan 6, 26, 12:52 PM
the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to in...
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 - 80TTA Year: 2025 -
Mar 27, 26, 4:48 PM
deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 198 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 - 10A Year: 2025 -
Jan 6, 26, 12:50 PM
beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCC Year: 2025 -
Jan 6, 26, 12:51 PM
assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing 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 - 80GG Year: 2025 -
Jan 6, 26, 12:53 PM
" shall have the meaning assigned to it in clause (22) of section 2 but shall not...10; or (iii) a trust or institution registered under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBDA Year: 2025 -
Jan 23, 26, 7:10 AM
General. 37. (1) Any expenditure (not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 37 Year: 2025 -
Jan 6, 26, 12:56 PM
instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...—For the purposes of this sub-section, the copy of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 184 Year: 2025 -
Jan 6, 26, 12:50 PM
beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCD Year: 2025 -
Jan 6, 26, 12:52 PM
shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2025 -
Jan 6, 26, 12:51 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction 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 - 80EE Year: 2025 -
Jan 6, 26, 12:59 PM
Commission shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228, and for the purposes of section 196, of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245L Year: 2025
