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Apr 1, 26, 11:42 AM
102120000000098165 2025-11-25 195 Tax on income referred to in sections 102 to 106...Content Tax on income referred to in sections 102 to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
other provisions of this Act, where any refund is granted to the assessee under section... no refund is due on regular assessment; or (b) the amount refunded under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...
Act: Income-tax Act, 2025 Year: 2025
