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Apr 1, 26, 11:45 AM
102120000000098426 2025-11-25 456 Penalty for failure to furnish statement or information or document by an eligible investment fund. Content Penalty for failure to furnish statement or information...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098467 2025-11-25 497 Trial of offences as summons case. Content Trial of offences as summons case. Trial of offences as summons case. 497. The Special Court, irrespective of anything...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097983 2025-11-25 13 Computation of total income Content Computation of total income CHAPTER IV Computation of total income A.-Heads of income Heads of income. 13. Save as otherwise...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098071 2025-11-25 101 Total income. Content Total income. CHAPTER VI AGGREGATION OF INCOME Total income. 101. In computing the total income of an assessee, there shall be included all...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098066 2025-11-25 96 Transfer of income without transfer of assets. Content Transfer of income without transfer of assets. CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098079 2025-11-25 109 Set off of losses under any other head of income. Content Set off of losses under any other head of income. Set off of losses under any other head of income. 109....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098093 2025-11-25 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. Content Deduction for life insurance premia, deferred annuity,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098115 2025-11-25 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste. Content Deduction for businesses engaged in collecting and processing of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098050 2025-11-25 80 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, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098018 2025-11-25 48 Tea development account, coffee development account and rubber development account. Content Tea development account, coffee development account and rubber...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098019 2025-11-25 49 Site Restoration Fund. Content Site Restoration Fund. Site Restoration Fund. 49. (1) An assessee carrying on a business of prospecting, extracting, or producing...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098225 2025-11-25 255 Power to inspect registers of companies. Content Power to inspect registers of companies. Power to inspect registers of companies. 255. The Assessing Officer,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098226 2025-11-25 256 Power of certain income-tax authorities. Content Power of certain income-tax authorities. Power of certain income-tax authorities. 256. The Principal Director...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098317 2025-11-25 347 Books of account. Content Books of account. 4. -Compliances Books of account. 347. Where the total income of a registered non-profit organisation, without giving...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098318 2025-11-25 348 Audit. Content Audit. Audit. 348. Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098316 2025-11-25 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. Content...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098441 2025-11-25 471 Procedure. Content Procedure. Procedure. 471. (1) No order imposing a penalty under this Chapter shall be made unless the assessee has been heard, or has been...
Act: Income-tax Act, 2025 Year: 2025
