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Jan 6, 26, 12:53 PM
a) "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b) "alternate minimum tax" means the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BA - SPECIAL PROVISIONS RELATING TO CERTAINPERSONS OTHER THAN A COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JF Year: 2025 -
Jul 14, 26, 6:21 AM
or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80GGC Year: 2025 -
Jan 6, 26, 12:54 PM
115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VU Year: 2025 -
Jan 6, 26, 12:59 PM
dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 236 Year: 2025
