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Jan 6, 26, 12:51 PM
73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...
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 - 73A Year: 2025 -
Jan 6, 26, 12:54 PM
securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TB Year: 2025 -
Jan 6, 26, 12:55 PM
No interest under section 234A, 234B or 234C or penalty under section 270A shall
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 - 158BF Year: 2025 -
Jan 6, 26, 12:54 PM
pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-D - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115P Year: 2025 -
Jan 6, 26, 12:54 PM
which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...
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 - 115VZB Year: 2025 -
Jan 6, 26, 12:53 PM
provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBG Year: 2025 -
Jan 6, 26, 12:55 PM
Specified authority for the purposes of sections 148 and 148A shall be the Additional
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 151 Year: 2025 -
Jan 6, 26, 12:53 PM
(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BB - SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JG Year: 2025 -
Jan 6, 26, 12:51 PM
to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...
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 - 80CCH Year: 2025 -
Jan 6, 26, 1:02 PM
any assessee or class of assessees : Provided that the power conferred by this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294A Year: 2025 -
Jan 6, 26, 1:02 PM
and particulars in such manner as it thinks fit. (2) No publication under this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287 Year: 2025 -
Jan 6, 26, 1:02 PM
of three years from the 1st day of April, 1988. (4) Every order made under sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 298 Year: 2025 -
Jan 6, 26, 12:52 PM
enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92A Year: 2025 -
Jan 6, 26, 12:55 PM
assessed, or an unregistered firm is assessed under the provisions of clause (b) of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 158 Year: 2025 -
Jan 6, 26, 12:56 PM
the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...
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 - 158BG Year: 2025 -
Jan 6, 26, 12:53 PM
—For the purposes of this section,— Item number Spacer Provision text (i) "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBJ Year: 2025 -
Mar 27, 26, 8:58 AM
—For the purposes of this section, "specified activity" means any event management
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285B Year: 2025 -
Jan 6, 26, 12:55 PM
clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 148B Year: 2025 -
Jan 6, 26, 1:00 PM
along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269P Year: 2025 -
Jan 6, 26, 12:48 PM
sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 8 Year: 2025
