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Jul 21, 26, 8:52 AM
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, 12:54 PM
the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-DA - Special provisions relating to tax on distributed income of domestic company for buy-back of shares Language: English Features: Acts Sections - Income tax act: Section - 115QB 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, 12:51 PM
For the purposes of sections 60, 61 and 62 and of this section,— Item number Spacer
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 63 Year: 2025 -
Jul 22, 26, 8:27 PM
investment fund [without giving effect to the provisions of clause (23FBA)of section...with the provisions of Chapter VI; and (b) ignored for the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-FB - Special provisions relating to tax on income of investment funds and income received from such funds Language: English Features: Acts Sections - Income tax act: Section - 115UB Year: 2025 -
Jan 6, 26, 12:54 PM
nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...
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 - 115TCA Year: 2025 -
Jan 6, 26, 12:51 PM
member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...
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 - 67A Year: 2025 -
Jul 22, 26, 12:26 PM
per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-DA - Special provisions relating to tax on distributed income of domestic company for buy-back of shares Language: English Features: Acts Sections - Income tax act: Section - 115QA 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, 12:54 PM
distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax 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 - 115TA Year: 2025 -
Jan 6, 26, 12:51 PM
period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 62 Year: 2025 -
Jan 6, 26, 12:51 PM
it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...
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 - 71A 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
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
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 -
Aug 3, 26, 1:44 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 -
Jan 6, 26, 12:59 PM
one Bench, for disposal, to another Bench: Provided that the provisions of this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BC Year: 2025 -
Aug 27, 26, 6:18 AM
relevant to an assessment year or furnish a report of such audit as required under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271B Year: 2025 -
Jan 6, 26, 12:54 PM
Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121A Year: 2025 -
Jan 6, 26, 12:56 PM
The provisions of section 162 shall, so far as may be, apply in the case of an executor
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 169 Year: 2025
