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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 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 -
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, 12:54 PM
of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 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 - 115VD Year: 2025 -
Jul 22, 26, 1:18 PM
No deduction shall be allowed in respect of the expenditure mentioned in sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35DD Year: 2025 -
Mar 27, 26, 4:56 PM
foreign company, by an infrastructure debt fund referred to in clause (47) of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LB Year: 2025 -
Mar 27, 26, 11:44 AM
Where any income referred to in section 115BBA is payable to a non-resident sportsman
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194E Year: 2025 -
Jul 22, 26, 9:14 AM
. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...
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 - 70 Year: 2025 -
Jan 6, 26, 12:49 PM
thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 25A Year: 2025 -
Jul 21, 26, 5:03 AM
thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194T Year: 2025 -
Jan 6, 26, 1:01 PM
Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZA Year: 2025 -
Jan 6, 26, 1:00 PM
authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...
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 - 269A Year: 2025 -
Jan 6, 26, 12:54 PM
to be income-tax authorities. (2) Without prejudice to the provisions of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 117 Year: 2025 -
Mar 27, 26, 4:24 PM
income-tax on its income, or (iv) a Mutual Fund specified under clause (23D) of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196 Year: 2025 -
Jan 6, 26, 1:02 PM
Central Government that any person to whom immunity has been tendered under this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 291 Year: 2025 -
Jan 6, 26, 12:53 PM
Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 107A Year: 2025 -
Aug 31, 26, 11:44 AM
nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-F - SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS Language: English Features: Acts Sections - Income tax act: Section - 115U Year: 2025 -
Jan 12, 26, 6:32 AM
firm from the firm shall not be regarded as "salary" for the purposes of this section
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 15 Year: 2025 -
Jan 6, 26, 12:56 PM
—For the purposes of this section, the expression "tax due" includes penalty, interest
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167C Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended
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 - 80TT Year: 2025
