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Jan 6, 26, 12:53 PM
Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) 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 - 115H 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 -
Jan 6, 26, 12:50 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 -
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, 12:54 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 -
Jan 6, 26, 12:54 PM
securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...
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 - 115TC Year: 2025 -
Jan 6, 26, 12:58 PM
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, 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 -
Jan 6, 26, 12:51 PM
. (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, 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 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, 12:53 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 -
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 -
Jan 6, 26, 12:51 PM
Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]
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 - 80FF Year: 2025 -
Jan 6, 26, 12:52 PM
share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...
Act: Income-tax Act, 1961 Chapter: Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE Language: English Features: Acts Sections - Income tax act: Section - 86 Year: 2025
