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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
102120000000091255 2025-11-01 182 Assessment of registered firms Content Assessment of registered firms Chapter XVI Special provisions applicable to firms A.—Assessment of firms Assessment of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 182 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091256 2025-11-01 183 Assessment of unregistered firms Content Assessment of unregistered firms Assessment of unregistered firms. 183. [Omitted by the Finance Act, 1992, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 183 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, 12:53 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
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
102120000000091006 2025-11-01 101 Framing of guidelines Content Framing of guidelines Framing of guidelines. 101. The provisions of this Chapter shall be applied in accordance with such guidelines...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 101 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091132 2025-11-01 115WL Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 115WL. Save as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WL Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091133 2025-11-01 115WM Chapter XII-H not to apply after a certain date Content Chapter XII-H not to apply after a certain date Chapter XII-H not to apply after a certain date. 115WM....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WM Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090940 2025-10-31 80JJA Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste Content Deduction in respect of profits and gains...
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 - 80JJA Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090965 2025-11-01 80V Deduction from gross total income of the parent in certain cases Content Deduction from gross total income of the parent in certain cases Deduction from gross...
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 - 80V Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090938 2025-10-31 80J Deduction in respect of profits and gains from newly established industrial undertakings or ships or hotel business in certain cases Content Deduction in respect...
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 - 80J Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090939 2025-10-31 80JJ Deduction in respect of profits and gains from business of poultry farming Content Deduction in respect of profits and gains from business of poultry farming...
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 - 80JJ Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090943 2025-11-01 80L Deductions in respect of interest on certain securities, dividends, etc Content Deductions in respect of interest on certain securities, dividends, etc Deductions...
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 - 80L Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091119 2025-11-01 115WA Charge of fringe benefit tax Content Charge of fringe benefit tax B.—Basis of charge Charge of fringe benefit tax. 115WA. (1) In addition to the income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WA Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090897 2025-10-31 80CC Deduction in respect of investment in certain new shares Content Deduction in respect of investment in certain new shares Deduction in respect of investment in...
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 - 80CC Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090920 2025-10-31 80H Deduction in case of new industrial undertakings employing displaced persons, etc Content Deduction in case of new industrial undertakings employing displaced...
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 - 80H Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091022 2025-11-01 115 Tax on capital gains in case of companies Content Tax on capital gains in case of companies Tax on capital gains in case of companies. 115. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000090994 2025-11-01 92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction Content Report from an accountant...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92E Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091009 2025-11-01 105 Special provisions for certain companies Content Special provisions for certain companies Special provisions for certain companies. 105. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 105 Year: 2025
