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102120000000091016 2025-11-01 111 Tax on accumulated balance of recognised provident fund Content Tax on accumulated balance of recognised provident fund Tax on accumulated balance of recognised...

102120000000091013 2025-11-01 108 Savings for company in which public are substantially interested Content Savings for company in which public are substantially interested Savings for company in...

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...

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...

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....

102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends Content Relief to shareholders in respect of agricultural income-tax...

102120000000091224 2025-11-01 158BH Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 158BH. Save as...

102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases Content Return of income not to be filed in certain cases Return of income not to be filed in certain cases....

102120000000090870 2025-10-31 69A Unexplained money, etc Content Unexplained money, etc Unexplained money, etc. 69A. Where in any financial year the assessee is found to be the owner of any money,...

CMS 1.0 102520000000139892 2025-10-31 76 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 76. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...

CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 77. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...

102120000000090871 2025-10-31 69B Amount of investments, etc , not fully disclosed in books of account Content Amount of investments, etc , not fully disclosed in books of account Amount of...

102120000000090887 2025-10-31 78 Carry forward and set off of losses in case of change in consti­tution of firm or on succession Content Carry forward and set off of losses in case of change in...

102120000000090869 2025-10-31 69 Unexplained investments Content Unexplained investments Unexplained investments. 69. Where in the financial year immediately preceding the assessment year the...

102120000000090865 2025-10-31 66 Total income Content Total income CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Aggregation of income Total income. 66. In computing the...

102120000000090866 2025-10-31 67 Method of computing a partner's share in the income of the firm Content Method of computing a partner’s share in the income of the firm Method of computing a...

102120000000090872 2025-10-31 69C Unexplained expenditure, etc Content Unexplained expenditure, etc Unexplained expenditure, etc. 69C. Where in any financial year an assessee has incurred any...

102120000000090859 2025-10-31 60 Transfer of income where there is no transfer of assets Content Transfer of income where there is no transfer of assets CHAPTER V INCOME OF OTHER PERSONS, INCLUDED...

102120000000090860 2025-10-31 61 Revocable transfer of assets Content Revocable transfer of assets Revocable transfer of assets. 61. All income arising to any person by virtue of a revocable...

102120000000091049 2025-11-01 115E Tax on investment income and long-term capital gains Content Tax on investment income and long-term capital gains Tax on investment income and long-term capital...