Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 1:17 AM
arrangement by disregarding any corporate structure. (2) For the purposes of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE Language: English Features: Acts Sections - Income tax act: Section - 98 Year: 2024 (No. 2) -
Nov 1, 25, 3:41 PM
Central Government that any person to whom immunity has been tendered under this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 291 Year: 2024 (No. 2) -
Nov 1, 25, 2:02 PM
—For the purposes of this section, a wilful attempt to evade any tax, penalty or
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276C Year: 2024 (No. 2) -
Oct 31, 25, 10:20 PM
capital fund or a venture capital company as referred to in clause (23FB) of section
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 68 Year: 2024 (No. 2)