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Jan 6, 26, 12:54 PM
from tonnage tax scheme Exclusion from tonnage tax scheme. 115VZC. (1) Where a tonnage...advantage under this Chapter. (3)...
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 - 115VZC Year: 2025 -
Jan 6, 26, 12:51 PM
in the income of another person Content Liability of person in respect of income...included in the income of another...
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 - 65 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, 12:56 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
payable for non-payment of tax by specified person. 115TE....was payable and ending with the date on which the tax is actually paid....CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EB - Special provisions relating to tax on accreted income of certain trusts and institutions Language: English Features: Acts Sections - Income tax act: Section - 115TE Year: 2025 -
Apr 1, 26, 11:45 AM
authority stating that he has no liability under this Act or the Wealth-tax Act,...1957 (27 of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
under the head “Capital gains” and shall be deemed to be the income of the tax year...as follows:— A = B + C — D, ...
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 -
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 -
Apr 1, 26, 11:44 AM
Act, 1961 (43 of 1961). (3) Every application in respect of the cases specified...sub-section (4), such person shall be...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
of any sort or from gambling or betting of any form or nature whatsoever, the income-tax...shall be the aggregate of— Item number Spacer Provision...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BB Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091106 2025-11-01 115VR Renewal of tonnage tax scheme Content Renewal...of tonnage tax scheme Renewal of tonnage...
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 - 115VR Year: 2025 -
Jan 6, 26, 12:54 PM
non-payment of tax by company. 115QB....was payable and ending with the date on which the tax is actually paid....income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-DA - Special provisions relating to tax on distributed income of domestic company for buy-back of shares Language: English Features: Acts Sections - Income tax act: Section - 115QB Year: 2025 -
Apr 1, 26, 11:43 AM
or 378; or (c) any order passed under section 245D(4) of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Nov 1, 25, 11:52 PM
CMS 1.0 102520000000148592 2025-11-01 146 Amendment of Act 28 of 2016 [] Amendment...of Act 28 of 2016 PART III AMENDMENT TO THE FINANCE...
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Apr 1, 26, 11:46 AM
sub-section (1) may provide for the adaptations or modifications subject to which the Income-tax...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091236 2025-11-01 167A Charge of tax in the case of a firm Content Charge...of tax in the case of a firm DD....total...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167A Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091107 2025-11-01 115VS Prohibition to opt for tonnage tax scheme in...certain cases Content Prohibition to opt for tonnage tax scheme...
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 - 115VS Year: 2025 -
Apr 1, 26, 11:41 AM
an individual, shall be allowed a deduction of amount paid as interest during a tax...in computing the total income in respect of the initial...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
certain undertakings in North-Eastern States. 143. (1) Where the gross total income..., in computing the total income of the assessee, no deduction...
Act: Income-tax Act, 2025 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, 12:55 PM
102120000000091203 2025-11-01 153C Assessment of income of any other person Content...Assessment of income of any other person Assessment of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153C Year: 2025 -
Apr 1, 26, 11:46 AM
Government may, by notification, make a scheme for any of the purposes of this Act...sub-section (1), by notification, direct that any of the provisions of this...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
Ninth Schedule Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act...1988 Content Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions)...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Ninth Schedule Year: 2025 -
Apr 1, 26, 11:43 AM
section 245HA of the Income-tax Act, 1961 (43 of 1961) and the remaining...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091352 2025-11-01 223 Tax Recovery Officer by whom recovery is to be...effected Content Tax Recovery Officer by whom recovery is to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 223 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091350 2025-11-01 221 Penalty payable when tax in default Content Penalty...payable when tax in default Penalty payable when...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 221 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090817 2025-10-31 44D Special provisions for computing income by way...etc , in the case of foreign companies Content Special provisions for computing...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44D Year: 2025 -
Apr 1, 26, 11:42 AM
to in section 140(13); (d) any transaction, referred to in any other section under...or section 80-IA(8) or (10) of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
any assessment year the net result of the computation under any head of income,...other than "Capital gains", is a loss and the assessee has no...
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 - 71 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091600 2025-11-01 288A Rounding off of income Content Rounding off of...income Rounding off of income....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288A Year: 2025 -
Jan 6, 26, 12:49 PM
the provisions of the Indian Income-tax Act, 1922 (11 of 1922), or this Act in computing...(c)...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 33 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain...grounds Content Return of income, etc , not to be invalid...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2025 -
Jan 6, 26, 12:59 PM
to Tax Recovery Officer Certificate to Tax Recovery Officer. 222. (1) When an assessee...is in default or is deemed to be in default in making a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 222 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091454 2025-11-01 269 Definition of “High Court” Content Definition of...“High Court” Definition of "High...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 269 Year: 2025 -
Apr 1, 26, 11:43 AM
section 247 or requisition is made under section 248 and such Assessing Officer...the Income-tax...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 13, 26, 9:56 AM
ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2025] An Act to...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 1 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090956 2025-11-01 80RR Deduction in respect of professional income from...foreign sources in certain cases Content Deduction in respect of professional...
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 - 80RR Year: 2025 -
Apr 1, 26, 11:45 AM
is required to be delivered under the said clauses or under section 200 of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:49 PM
assessed as an association of persons, but the share of each such person in the income...computed in accordance with sections 22 to 25 shall be included in his total...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 26 Year: 2025
