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Jan 6, 26, 12:59 PM
102120000000091391 2025-11-01 245B Income-tax Settlement Commission Content Income-tax Settlement Commission Income-tax Settlement Commission. 245B. (1) The Central Government shall constitute a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245B Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091190 2025-11-01 146 Reopening of assessment at the instance of the assessee Content Reopening of assessment at the instance of the assessee Reopening of assessment at the instance of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 146 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091438 2025-11-01 258 Power of High Court or Supreme Court to require statement to be amended Content Power of High Court or Supreme Court to require statement to be amended Power of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 258 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091511 2025-11-01 271BB Failure to subscribe to the eligible issue of capital Content Failure to subscribe to the eligible issue of capital Failure to subscribe to the eligible issue of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BB Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091531 2025-11-01 272 Failure to give notice of discontinuance Content Failure to give notice of discontinuance Failure to give notice of discontinuance. 272. [Omitted by the Direct Tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091569 2025-11-01 279B Proof of entries in records or documents Content Proof of entries in records or documents Proof of entries in records or documents. 279B. Entries in the records...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279B Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091557 2025-11-01 277 False statement in verification, etc Content False statement in verification, etc False statement in verification, etc. 277. If a person makes a statement in any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091573 2025-11-01 280C Trial of offences as summons case Content Trial of offences as summons case Trial of offences as summons case. 280C. Notwithstanding anything contained in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280C Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091545 2025-11-01 276 Removal, concealment, transfer or delivery of property to thwart tax recovery Content Removal, concealment, transfer or delivery of property to thwart tax recovery...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276 Year: 2025 -
Aug 2, 26, 2:11 PM
102120000000090738 2025-10-31 14 Heads of income Content Heads of income CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14. Save as otherwise provided by this Act, all...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14 Year: 2025 -
Jul 5, 26, 7:55 AM
102120000000090743 2025-10-31 22 Income from house property Content Income from house property C.—Income from house property Income from house property. 22. The annual value of property consisting...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 22 Year: 2025 -
Aug 1, 26, 9:31 AM
102120000000090752 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings Content Rent, rates, taxes, repairs and insurance for buildings Rent, rates, taxes, repairs and insurance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 30 Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090753 2025-10-31 31 Repairs and insurance of machinery, plant and furniture Content Repairs and insurance of machinery, plant and furniture Repairs and insurance of machinery, plant...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 31 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090805 2025-10-31 44AC Special provision for computing profits and gains from the business of trading in certain goods Content Special provision for computing profits and gains from...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AC Year: 2025 -
Mar 27, 26, 5:19 PM
102120000000090788 2025-10-31 39 Managing agency commission Content Managing agency commission Managing agency commission. 39. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 39 Year: 2025 -
Jul 28, 26, 8:18 AM
102120000000090833 2025-10-31 50D Fair market value deemed to be full value of consideration in certain cases Content Fair market value deemed to be full value of consideration in certain cases...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50D Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090835 2025-10-31 52 Consideration for transfer in cases of understatement Content Consideration for transfer in cases of understatement Consideration for transfer in cases of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 52 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090836 2025-10-31 53 Exemption of capital gains from a residential house Content Exemption of capital gains from a residential house Exemption of capital gains from a residential house....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 53 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091138 2025-11-01 119A Taxpayer’s Charter Content Taxpayer’s Charter Taxpayer's Charter. 119A. The Board shall adopt and declare a Taxpayer's Charter and issue such orders,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 119A Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091140 2025-11-01 121 Jurisdiction of Commissioners Content Jurisdiction of Commissioners Jurisdiction of Commissioners. 121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121 Year: 2025
