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Jan 13, 26, 6:36 AM
called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) sections...120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) ...
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Jan 6, 26, 12:53 PM
assessment year by furnishing his return of income for that assessment year under section
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 - 115-I Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091381 2025-11-01 240 Refund on appeal, etc Content Refund on appeal, etc Refund on appeal, etc. 240. Where, as a result of any order passed in appeal or other proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 240 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091377 2025-11-01 237 Refunds Content Refunds CHAPTER XIX REFUNDS Refunds . 237 . If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 237 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091603 2025-11-01 290 Indemnity Content Indemnity Indemnity. 290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 290 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain grounds Content Return of income, etc , not to be invalid on certain grounds Return of income, etc., not to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091384 2025-11-01 242 Correctness of assessment not to be questioned Content Correctness of assessment not to be questioned Correctness of assessment not to be questioned. 242. In a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 242 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091382 2025-11-01 241 Power to withhold refund in certain cases Content Power to withhold refund in certain cases Power to withhold refund in certain cases. 241. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 241 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091378 2025-11-01 238 Person entitled to claim refund in certain special cases Content Person entitled to claim refund in certain special cases Person entitled to claim refund in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 238 Year: 2025 -
Jan 9, 26, 10:11 AM
102120000000090712 2025-10-31 3 “Previous year” defined Content “Previous year” defined "Previous year" defined. 3. For the purposes of this Act, "previous year" means the financial year...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 3 Year: 2025 -
Jan 13, 26, 9:56 AM
102120000000090710 2025-10-31 1 Short title, extent and commencement Content Short title, extent and commencement INCOME-TAX ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2025] An Act to...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 1 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091590 2025-11-01 285 Submission of statement by a non-resident having liaison office Content Submission of statement by a non-resident having liaison office Submission of statement by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091583 2025-11-01 281A Effect of failure to furnish information in respect of properties held benami Content Effect of failure to furnish information in respect of properties held...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281A Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091587 2025-11-01 282B Allotment of Document Identification Number Content Allotment of Document Identification Number Allotment of Document Identification Number. 282B. [Omitted by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091614 2025-11-01 293C Power to withdraw approval Content Power to withdraw approval Power to withdraw approval. 293C. Where the Central Government or the Board or an income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293C Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091613 2025-11-01 293B Power of Central Government or Board to condone delays in obtaining approval Content Power of Central Government or Board to condone delays in obtaining approval...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091601 2025-11-01 288B Rounding off amount payable and refund due Content Rounding off amount payable and refund due Rounding off amount payable and refund due. 288B. Any amount...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091605 2025-11-01 292 Cognizance of offences Content Cognizance of offences Cognizance of offences. 292. No court inferior to that of a presidency magistrate or a magistrate of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091616 2025-11-01 294 Act to have effect pending legislative provision for charge of tax Content Act to have effect pending legislative provision for charge of tax Act to have effect...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091602 2025-11-01 289 Receipt to be given Content Receipt to be given Receipt to be given. 289. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 289 Year: 2025
