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Jul 23, 26, 10:53 AM
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, 12:52 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 -
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 -
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 -
Mar 27, 26, 4:56 PM
debt fund Content Income by way of interest from infrastructure debt fund Income...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 - 194LB Year: 2025 -
Jul 21, 26, 2:34 PM
is required to be delivered under the said clauses or under section 200 of the...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 4, 26, 6:56 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 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 -
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, 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 -
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 -
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 -
Jul 28, 26, 6:29 AM
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 -
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 -
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 -
Jan 6, 26, 12:50 PM
the provisions of section 10AA and Chapter VI-A under the heading "C....the provisions of this Act in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AD Year: 2025 -
Aug 19, 26, 2:58 PM
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
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, 12:54 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, 12:53 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, 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 -
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, 12:59 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 -
Jul 2, 26, 1:20 PM
basis by reference to the income chargeable under the head "Salaries" or to the...any Act, rule, order or notification...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 36 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 -
Jun 30, 26, 11:14 AM
(as reduced by any portion thereof on which income-tax is not payable under any..., such income...
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 - 80G Year: 2025 -
Jan 6, 26, 12:52 PM
the provisions of this Act or under any other law for the time being in force. (...the total income...
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 - 80HHC 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, 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 -
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 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 -
Jul 4, 26, 5:00 AM
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, 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 -
Jul 14, 26, 8:13 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, 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 -
Jul 2, 26, 12:49 PM
Part XIII of that Act....the provisions of this Act in computing the total income of any person for any period...any other...
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 - 80-IA Year: 2025
