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Apr 1, 26, 11:41 AM
Amounts not deductible. 94. (1) Irrespective of anything contained in section 93,...unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
so far as may be, to such assessment. (2) Regardless of the generality of sub-section...Act in respect of any such association of persons as is referred to in that...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b) the method of accounting provided in...
Act: Income-tax Act, 2025 Year: 2025
