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Apr 1, 26, 11:42 AM
tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b) has not made an option in respect of the tonnage tax scheme as per...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a) fails to do so within the time prescribed in the said...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...
Act: Income-tax Act, 2025 Year: 2025
