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Jan 6, 26, 12:54 PM
tax in accordance with this Chapter— Item number Spacer Provision text (i) sections...(1) and (3) of section 70 or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VL Year: 2025 -
Jan 6, 26, 12:55 PM
Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 141A Year: 2025 -
Jan 6, 26, 12:52 PM
trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...
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 - 80M Year: 2025 -
Jan 6, 26, 12:51 PM
insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he 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 - 80CCC Year: 2025 -
Jan 6, 26, 12:50 PM
accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CB Year: 2025 -
Jan 6, 26, 12:50 PM
non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBA Year: 2025 -
Jan 6, 26, 12:50 PM
non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBC Year: 2025 -
Jan 6, 26, 12:58 PM
For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 204 Year: 2025 -
Jan 6, 26, 12:50 PM
Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50 Year: 2025 -
Jan 6, 26, 12:53 PM
the deduction under that section is claimed. (3) Every person to whom this section...(5) of section 115BAC or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BA - SPECIAL PROVISIONS RELATING TO CERTAINPERSONS OTHER THAN A COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JC Year: 2025 -
Jan 6, 26, 12:54 PM
of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKB Year: 2025 -
Jan 6, 26, 12:53 PM
90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BA - SPECIAL PROVISIONS RELATING TO CERTAINPERSONS OTHER THAN A COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JD Year: 2025 -
Jan 6, 26, 12:56 PM
Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 174A Year: 2025 -
Jan 6, 26, 12:48 PM
(3) of section 29C of the Representation of the People Act, 1951 (43 of 1951) for...(4B) of section 139 on or before the due date under that...
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 - 13A Year: 2025 -
Jan 22, 26, 12:13 PM
against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 72 Year: 2025 -
Jan 6, 26, 12:50 PM
connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 42 Year: 2025 -
Jan 6, 26, 12:48 PM
(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....
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 - 12AB Year: 2025 -
Jan 6, 26, 1:00 PM
If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 257 Year: 2025 -
Jan 6, 26, 12:51 PM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...
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 - 80F Year: 2025 -
Jan 6, 26, 12:51 PM
Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature 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 - 80AB Year: 2025
