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Apr 1, 26, 11:41 AM
in certain cases. 119. (1) In case of change in constitution of a firm during a tax...year shall be carried forward and set off against the income...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 12:06 PM
on income comprised therein : Provided that no deduction shall be made under this...services or technical services is credited or paid, shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194J Year: 2025 -
Apr 1, 26, 11:42 AM
deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...
Act: Income-tax Act, 2025 Year: 2025
