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Jan 6, 26, 12:53 PM
shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8) a person shall be deemed to have...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 102 Year: 2025 -
Jan 6, 26, 12:53 PM
The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 113 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, 12:59 PM
filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206 Year: 2025
