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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, 12:58 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 -
Mar 27, 26, 11:49 AM
102120000000091279 2025-11-01 194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India Content Payments on account of repurchase of units by Mutual Fund or Unit Trust...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194F Year: 2025 -
Mar 27, 26, 12:19 PM
102120000000091288 2025-11-01 194L Payment of compensation on acquisition of capital asset Content Payment of compensation on acquisition of capital asset Payment of compensation on acquisition of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194L 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, 12:56 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, 12:59 PM
102120000000091354 2025-11-01 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof Content Stay of proceedings in pursuance of certificate and amendment or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 225 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091353 2025-11-01 224 Validity of certificate and cancellation or amendment thereof Content Validity of certificate and cancellation or amendment thereof Validity of certificate and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 224 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091356 2025-11-01 227 Recovery through State Government Content Recovery through State Government Recovery through State Government. 227. If the recovery of tax in any area has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 227 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
102120000000091357 2025-11-01 228 Recovery of Indian tax in Pakistan and Pakistan tax in India Content Recovery of Indian tax in Pakistan and Pakistan tax in India Recovery of Indian tax in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 228 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091359 2025-11-01 229 Recovery of penalties, fine, interest and other sums Content Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and other...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 229 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091324 2025-11-01 205 Bar against direct demand on assessee Content Bar against direct demand on assessee Bar against direct demand on assessee. 205. Where tax is deductible at the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 205 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, 12:53 PM
102120000000091005 2025-11-01 100 Application of this Chapter Content Application of this Chapter Application of this Chapter. 100. The provisions of this Chapter shall apply in addition to, or in...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 100 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091004 2025-11-01 99 Treatment of connected person and accommodating party Content Treatment of connected person and accommodating party Treatment of connected person and accommodating...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 99 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091000A 2025-11-01 95 Applicability of General Anti-Avoidance Rule Content Applicability of General Anti-Avoidance Rule CHAPTER X-A GENERAL ANTI-AVOIDANCE RULE Applicability of General...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 95 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091261 2025-11-01 188A Joint and several liability of partners for tax payable by firm Content Joint and several liability of partners for tax payable by firm Joint and several...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 188A Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091263 2025-11-01 189A Provisions applicable to past assessments of firms Content Provisions applicable to past assessments of firms Provisions applicable to past assessments of firms....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 189A Year: 2025
