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Jan 6, 26, 12:53 PM
of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115B Year: 2025 -
Jan 6, 26, 12:59 PM
1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245G Year: 2025 -
Jan 6, 26, 12:53 PM
of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115F Year: 2025 -
Jan 6, 26, 1:01 PM
.— In this sub-section, "High Court" means the High Court of the State in which a...Special Court shall also try an offence, other than an offence referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280A Year: 2025 -
Jan 6, 26, 12:56 PM
constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 187 Year: 2025 -
Jan 6, 26, 12:59 PM
India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 236A Year: 2025 -
Jan 6, 26, 12:52 PM
—For the purposes of this section,— Item number Spacer Provision text (a) "notified...notified by the Central Government in the Official Gazette for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 89A Year: 2025 -
Jan 6, 26, 1:01 PM
against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278C Year: 2025 -
Jan 6, 26, 12:54 PM
computed on the written down value of the qualifying ships as specified under sub-section...the other assets). (3) The block of qualifying assets as determined under...
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 - 115VK Year: 2025 -
Jan 6, 26, 12:53 PM
income of an assessee includes any short-term capital gains referred to in sub-section...—For the purposes of this section,— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 111A Year: 2025 -
Jan 6, 26, 12:53 PM
In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...i) "accountant" shall have the same meaning as in the Explanation below...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92F Year: 2025 -
Jan 6, 26, 12:53 PM
India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBA Year: 2025 -
Jan 6, 26, 12:53 PM
or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBC Year: 2025 -
Jan 6, 26, 1:01 PM
to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— Item number...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278 Year: 2025 -
Jan 6, 26, 12:49 PM
The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 29 Year: 2025 -
Jan 6, 26, 12:53 PM
—Deductions in respect of certain incomes"; or (b) section 10AA; or (c) section...10. (3) Notwithstanding anything contained in...
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 - 115JEE Year: 2025 -
Jan 6, 26, 1:00 PM
(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UH Year: 2025 -
Jan 6, 26, 12:54 PM
and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...
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 - 115VP Year: 2025 -
Jan 6, 26, 1:00 PM
which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245RR Year: 2025 -
Jan 6, 26, 12:54 PM
the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...
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 - 115V Year: 2025
