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Mar 27, 26, 5:00 PM
102120000000091308 2025-11-01 196B Income from units Content Income from units Income...issue of a cheque or draft or by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196B Year: 2025 -
Apr 1, 26, 11:40 AM
computed separately under this Part as per their respective share shall be included...in their total income. (2) The relief available...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139892 2025-10-31 76 Omitted by the Finance Act, 1992, w.e.f....1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993...
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 - 76 Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f....1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993...
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 - 77 Year: 2025 -
Jul 2, 26, 11:54 AM
102120000000090954 2025-11-01 80QQB Deduction in respect of royalty income, etc ,...of certain books other than text-books Content Deduction in respect of royalty...
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 - 80QQB Year: 2025 -
Apr 1, 26, 11:40 AM
the assessee less depreciation actually allowed under this Act or under the...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 12:45 PM
trust Content Income in respect of investment in securitization trust Income in...issue of a cheque or draft or by any other mode, whichever is...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBC Year: 2025 -
Jun 30, 26, 11:45 AM
102120000000090983 2025-11-01 92 Computation of income from international transaction...having regard to arm’s length price Content Computation of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2025 -
Apr 1, 26, 11:43 AM
section 131(1) or a notice under section 142(1) of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091513 2025-11-01 271CA Penalty for failure to collect tax at source...the tax as required by or under the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271CA Year: 2025 -
Jan 6, 26, 12:53 PM
provision of this Act in computing the investment income of a non-resident Indian...chargeable under the head "Capital...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115D Year: 2025 -
Mar 27, 26, 5:19 PM
or the total income of any other person in respect of which he is assessable under...to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139A Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090818 2025-10-31 44DA Special provision for computing income by way...by way of royalties, etc., in case of non-residents. 44DA. (1) The...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44DA Year: 2025 -
Jan 6, 26, 12:54 PM
. 115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI,...per cent of the tax assessed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WJ Year: 2025 -
Jul 2, 26, 11:19 AM
102120000000091191 2025-11-01 147 Income escaping assessment Content Income escaping...assessment Income escaping...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 147 Year: 2025 -
Mar 27, 26, 5:00 PM
Income from foreign currency bonds or shares of Indian company. 196C....payee or at the time of payment thereof by any mode, whichever is earlier, deduct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196C Year: 2025 -
Jan 6, 26, 1:00 PM
Where under an agreement or other arrangement, the tax deductible on any income,..., claims that no...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 248 Year: 2025 -
Jan 6, 26, 1:01 PM
proceedings before Special Court. 280D. (1) Save as otherwise provided in this Act...For definition of "Public Prosecutor" now read section 2(1)(v)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280D Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...and 80CCD Content Limit on deductions under sections 80C, 80CCC...
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 - 80CCE Year: 2025 -
Aug 15, 26, 4:06 AM
102120000000091550 2025-11-01 276BB Failure to pay the tax collected at source Content...Failure to pay the tax collected at source Failure to pay...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276BB Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091233 2025-11-01 165 Case where part of trust income is chargeable Content...Case where part of trust income is chargeable Case where...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 165 Year: 2025 -
Apr 1, 26, 11:44 AM
Act, 1961 (43 of 1961) with respect to such application; (b) the amount repaid...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
the Supreme Court in an appeal under section 261 of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 28, 26, 2:47 PM
game, the income-tax payable shall be the aggregate of— Item number Spacer Provision...text (i) the amount of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBJ Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091331 2025-11-01 206CA Tax collection account number Content Tax collection...the provisions of sub-section (5A) or sub-section (5B)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CA Year: 2025 -
Aug 2, 26, 10:00 AM
Act, 1961 (43 of 1961) or any other public facility of a similar nature as may be...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
any other section in any tax year or under this section in any other tax year, if...in one or more...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091052 2025-11-01 115H Benefit under Chapter to be available in certain...cases even after the assessee becomes resident Content Benefit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115H Year: 2025 -
Jul 14, 26, 5:13 AM
Tax deduction and collection account number Tax deduction and collection account...number. 203A. (1) Every person, deducting...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203A Year: 2025 -
Apr 1, 26, 11:47 AM
in a business or profession, the profits and gains whereof are assessable to income-tax...for that tax year and shall be...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act...For text of section 401 of Act No....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292A Year: 2025 -
Jan 6, 26, 12:59 PM
tax in India Content Recovery of Indian tax in Pakistan and Pakistan tax in India...Recovery of Indian...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 228 Year: 2025 -
Jan 6, 26, 12:51 PM
INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME Transfer of income...is no transfer of the assets from which...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 60 Year: 2025 -
Apr 1, 26, 11:40 AM
under the Income-tax Act, 1961(43 of 1961), as...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091016 2025-11-01 111 Tax on accumulated balance of recognised provident...fund Content Tax on accumulated balance of recognised...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 111 Year: 2025 -
Apr 1, 26, 11:43 AM
of Part C of Chapter XIX) this Act, the Income-tax Act, 1961 (43 of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091229 2025-11-01 162 Right of representative assessee to recover tax...assessee to recover tax paid. 162. (1) Every representative...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 162 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091109 2025-11-01 115VU Minimum training requirement for tonnage tax...company Content Minimum training requirement for tonnage tax...
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, 12:55 PM
Undisclosed income of any other person 46[Undisclosed income of any other person...Sub. by Act No. 7 of 2025, w.r.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BD Year: 2025 -
Apr 1, 26, 11:44 AM
section 256 or on an appeal under section 260A of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025
