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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 -
Jan 6, 26, 12:52 PM
Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.
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 - 80QQ Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]
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 - 80MM Year: 2025 -
Jan 6, 26, 1:00 PM
taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...
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 - 269AB Year: 2025 -
Jan 6, 26, 12:52 PM
RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section
Act: Income-tax Act, 1961 Chapter: Chapter VIB - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 80VVA Year: 2025 -
Jan 6, 26, 12:54 PM
payable in advance during any financial year, in accordance with the provisions of section
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WI Year: 2025 -
Jan 6, 26, 12:56 PM
him to the person on whose behalf he is liable to pay tax (hereinafter in this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 162 Year: 2025 -
Jan 6, 26, 12:53 PM
lacks commercial substance or is deemed to lack commercial substance under section
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 96 Year: 2025 -
Jan 6, 26, 12:51 PM
maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...
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 - 74A Year: 2025 -
Jan 6, 26, 12:51 PM
subscription to long-term infrastructure bonds as may, for the purposes of this section
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 - 80CCF Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-B - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 80VV Year: 2025 -
Jan 6, 26, 1:01 PM
—For the purposes of this section, a wilful attempt to evade any tax, penalty or
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276C Year: 2025 -
Jan 6, 26, 1:00 PM
—For the purposes of this sub-section,— Item number Spacer Provision text (i) in
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 252 Year: 2025 -
Jan 6, 26, 12:53 PM
[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115K Year: 2025 -
Jan 6, 26, 12:54 PM
text (i) "specified security" means the securities as defined in clause (h) of section...(Q) tour and travel (including foreign travel). (3) For the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WB Year: 2025 -
Jan 6, 26, 12:54 PM
proportionate to its share of that interest. (2) Subject to the provisions of sub-section
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 - 115VH Year: 2025 -
Jan 6, 26, 12:54 PM
Notwithstanding anything to the contrary contained in sections 28 to 43C, in the
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 - 115VA Year: 2025 -
Jan 6, 26, 12:51 PM
partner continues in the said firm and to be carried forward for set off under sections
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 - 75 Year: 2025 -
Jan 6, 26, 12:53 PM
arrangement by disregarding any corporate structure. (2) For the purposes of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 98 Year: 2025 -
Jan 6, 26, 12:54 PM
—For the purposes of this section, "place of effective management of the company"
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 - 115VC Year: 2025
