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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, 12:59 PM
102120000000091393 2025-11-01 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances Content Vice-Chairman to act as Chairman or to discharge his functions in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BB Year: 2025 -
Jan 12, 26, 6:28 AM
102120000000090715 2025-10-31 5A Apportionment of income between spouses governed by Portuguese Civil Code Content Apportionment of income between spouses governed by Portuguese Civil Code...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5A Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090972 2025-11-01 88 Rebate on life insurance premia, contribution to provident fund, etc Content Rebate on life insurance premia, contribution to provident fund, etc Rebate on life...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090973 2025-11-01 88A Rebate in respect of investment in certain new shares or units Content Rebate in respect of investment in certain new shares or units Rebate in respect of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88A Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090975 2025-11-01 88C Rebate of income-tax in case of women below sixty-five years Content Rebate of income-tax in case of women below sixty-five years Rebate of income-tax in case of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88C Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090974 2025-11-01 88B Rebate of income-tax in case of individuals of sixty-five years or above Content Rebate of income-tax in case of individuals of sixty-five years or above Rebate of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88B Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090976 2025-11-01 88D Rebate of income-tax in case of certain individuals Content Rebate of income-tax in case of certain individuals Rebate of income-tax in case of certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 88D Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091233 2025-11-01 165 Case where part of trust income is chargeable Content Case where part of trust income is chargeable Case where part of trust income is chargeable. 165. Where part...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 165 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091235 2025-11-01 167 Remedies against property in cases of representative assessees Content Remedies against property in cases of representative assessees Remedies against property in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091236 2025-11-01 167A Charge of tax in the case of a firm Content Charge of tax in the case of a firm DD.—Firms, association of persons and body of individuals Charge of tax in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167A Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091341 2025-11-01 212 Estimate by assessee Content Estimate by assessee Estimate by assessee. 212. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 212 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091342 2025-11-01 213 Commission receipts Content Commission receipts Commission receipts. 213. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 213 Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091319 2025-11-01 202 Deduction only one mode of recovery Content Deduction only one mode of recovery Deduction only one mode of recovery. 202. The power to recover tax by deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 202 Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091322 2025-11-01 203AA Furnishing of statement of tax deducted Content Furnishing of statement of tax deducted Furnishing of statement of tax deducted. 203AA. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203AA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091134 2025-11-01 116 Income-tax authorities Content Income-tax authorities CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091136 2025-11-01 118 Control of income-tax authorities Content Control of income-tax authorities Control of income-tax authorities. 118. The Board may, by notification in the Official...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 118 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091145 2025-11-01 125 Powers of Commissioner respecting specified areas, cases, persons, etc Content Powers of Commissioner respecting specified areas, cases, persons, etc Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091149 2025-11-01 128 Functions of Inspectors of Income-tax Content Functions of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128. [Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 128 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091147 2025-11-01 126 Powers of Board respecting specified area, classes of persons or incomes Content Powers of Board respecting specified area, classes of persons or incomes Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 126 Year: 2025
