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Nov 1, 25, 7:06 AM
—For the purposes of this section, the expression "tax due" includes penalty, interest
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167C Year: 2024 (No. 2) -
Nov 1, 25, 1:16 AM
c) lacks commercial substance or is deemed to lack commercial substance under section
Act: Income-tax Act, 1961 Chapter: CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE Language: English Features: Acts Sections - Income tax act: Section - 96 Year: 2024 (No. 2) -
Nov 1, 25, 10:20 PM
, 2025, namely:— "Provided that any expenditure which is not admissible under section
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 3:57 PM
any assessee or class of assessees : Provided that the power conferred by this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294A Year: 2024 (No. 2)
