Income Tax Department
Ministry of Finance, Government of India
Search
Enter search terms above to find relevant documents
No Result Found
Please Adjust Your Filters and Try Again
No filters available
-
Jan 6, 26, 1:00 PM
provisions of this Act, and the rules made thereunder as if the provisions of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 252A Year: 2025 -
Jan 6, 26, 1:00 PM
two Judges. 260B. (1) When an appeal has been filed before the High Court under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260B Year: 2025 -
Jan 6, 26, 1:00 PM
two judges. 259. (1) When any case has been referred to the High Court under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 259 Year: 2025 -
Jan 6, 26, 12:50 PM
Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35C 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, 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, 12:54 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, 12:50 PM
Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CC Year: 2025 -
Jan 6, 26, 12:54 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, 12:54 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, 12:56 PM
Nothing in the foregoing sections in this Chapter shall prevent either the direct
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 166 Year: 2025 -
Jan 6, 26, 1:00 PM
exercise of its powers under this Act: Provided that nothing contained in this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245V Year: 2025 -
Jan 6, 26, 12:50 PM
Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35B Year: 2025 -
Jan 6, 26, 12:55 PM
—For the purposes of this section no direction as to the lines on which an investigation
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 144A Year: 2025 -
Jan 12, 26, 5:52 AM
income-tax shall be charged accordingly. (2) In respect of income chargeable under sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 4 Year: 2025 -
Jan 6, 26, 12:50 PM
Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54C Year: 2025 -
Jan 6, 26, 12:54 PM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 130A Year: 2025 -
Jan 6, 26, 12:54 PM
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125A Year: 2025 -
Jan 6, 26, 1:00 PM
) Where the High Court delivers a judgment in an appeal filed before it under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260 Year: 2025 -
Jan 6, 26, 1:00 PM
may, by notification in the Official Gazette, appoint, the provisions of this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245P Year: 2025