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Jan 6, 26, 12:53 PM
—For the purposes of this sub-section,— Item number Spacer Provision text (a) "...Act; (b) includes any income referred to in clause (a) or clause (b) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115ACA Year: 2025 -
Jan 6, 26, 12:53 PM
would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 93 Year: 2025 -
Mar 27, 26, 4:36 PM
Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 197 Year: 2025 -
Jan 6, 26, 1:01 PM
such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section...shall be imposed by the Joint Commissioner: 13[Providedthat any penalty under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271CA Year: 2025
