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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 -
Jan 6, 26, 12:59 PM
102120000000091406 2025-11-01 245J Recovery of sums due under order of settlement...Content Recovery of sums due under order of settlement Recovery...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245J Year: 2025 -
Jan 12, 26, 5:53 AM
102120000000090714 2025-10-31 5 Scope of total income Content Scope of total income...Scope of total income. 5. (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091404 2025-11-01 245HAA Credit for tax paid in case of abatement of...for tax paid in case of abatement of proceedings . 245HAA...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245HAA Year: 2025 -
Nov 1, 25, 11:35 PM
After section 148 of the Central Goods and Services Tax Act, the following section...CHAPTER IV CHAPTER IV - INDIRECT...
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Jan 6, 26, 12:59 PM
of advance tax by assessee. 209A....[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 209A Year: 2025 -
Jan 12, 26, 6:25 AM
102120000000090717 2025-10-31 7 Income deemed to be received Content Income deemed...to be received Income deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 7 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091510 2025-11-01 271BA Penalty for failure to furnish report under section...92E Content Penalty for failure to furnish report under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BA Year: 2025 -
Apr 1, 26, 11:47 AM
from which is chargeable to tax under the head “Income from house property” (or...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
271GB Penalty for failure to furnish report or for furnishing inaccurate report under...Content Penalty for failure to furnish report or for furnishing inaccurate report...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GB Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091518 2025-11-01 271F Penalty for failure to furnish return of income...return of income. 271F....If a person who is required to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271F Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091315 2025-11-01 199 Credit for tax deducted Content Credit for tax...paid on behalf of the person in respect of whose...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 199 Year: 2025 -
Apr 1, 26, 11:46 AM
the employer chargeable under this Act. 4....a Central Act or State Act or Provincial...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091543 2025-11-01 275A Contravention of order made under sub-section...3 of section 132 Content Contravention of order made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 275A Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091523 2025-11-01 271G Penalty for failure to furnish information or document under...section 92D Content Penalty for failure to furnish information or document...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271G Year: 2025 -
Apr 1, 26, 11:46 AM
Any income (other than income chargeable under the head “Income from house property...to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Content When tax payable and when assessee deemed in default. D....section 398(3) on the amount of tax specified in the intimation issued...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091127 2025-11-01 115WI Payment of fringe benefit tax Content Payment...of fringe benefit tax Payment of fringe benefit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WI Year: 2025 -
Jan 6, 26, 12:59 PM
Tax paid by deduction or advance payment Tax paid by deduction or advance payment...[Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234 Year: 2025 -
Jan 6, 26, 12:58 PM
Furnishing of statement of tax deducted Furnishing of statement of tax deducted....[Omitted by the Finance Act, 2020,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203AA Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091224 2025-11-01 158BH Application of other provisions of this Act Content...Act. 158BH....apply to assessment made...
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 - 158BH Year: 2025 -
Jan 6, 26, 1:01 PM
Penalty for failure to furnish information or furnishing inaccurate information under...Penalty for failure to furnish information or furnishing inaccurate information...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271-I Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091348 2025-11-01 219 Credit for advance tax Content Credit for advance...tax Credit for advance tax....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 219 Year: 2025 -
Jan 6, 26, 12:53 PM
Tax on capital gains in cases of assessees other than companies. 114....and later on amended by the Finance Act, 1964, w.e.f. 1-4-1964, the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 114 Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091320 2025-11-01 203 Certificate for tax deducted Content Certificate...for tax deducted Certificate for tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 203 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090965 2025-11-01 80V Deduction from gross total income of the parent...cases Deduction from gross total income of the parent in...
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 - 80V Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090953 2025-11-01 80QQA Deduction in respect of professional income of...of text books in Indian languages 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 - 80QQA Year: 2025 -
Jan 6, 26, 1:01 PM
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]...CHAPTER XXII-B...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZA Year: 2025 -
Jan 6, 26, 12:59 PM
2025-11-01 206B Person paying dividend to certain residents without deduction of tax...[Omitted by the Finance (No. 2) Act, 1996, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206B Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091189 2025-11-01 145B Taxability of certain income Content Taxability...of certain income Taxability of certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145B Year: 2025 -
Apr 1, 26, 11:43 AM
in respect of which he is assessable under this Act during the tax year, without...or reassessment or recomputation or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090979 2025-11-01 89A Relief from taxation in income from retirement...Where a specified person has income accrued in a specified...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 89A Year: 2025 -
Apr 1, 26, 11:45 AM
the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding...established or incorporated by or under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
the assessment; (b) where such appeal is against an order of assessment made under...of assessment for which the proceeding before the Settlement Commission abates...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091581 2025-11-01 280ZE Tax credit certificate scheme Content Tax credit...certificate scheme Tax credit...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZE Year: 2025 -
Apr 1, 26, 11:46 AM
a tax year, the income mentioned in column B of the Table below shall not be included...Any income covered...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
Content Tax credit certificate in relation to exports Tax credit certificate in...[Omitted by the Finance Act, 1990,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZC Year: 2025 -
Jan 6, 26, 1:01 PM
Content Tax credit certificates to certain equity shareholders Tax credit certificates...[Omitted by the Finance Act,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280Z Year: 2025 -
Jan 6, 26, 1:01 PM
2025-11-01 276 Removal, concealment, transfer or delivery of property to thwart tax...recovery Content Removal, concealment, transfer or delivery of property to thwart...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091578 2025-11-01 280ZB Tax credit certificate to certain manufacturing...[Omitted by the Finance Act, 1990, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII-B - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZB Year: 2025
