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Jan 6, 26, 12:54 PM
way of an agreement for the use of the ship and their respective shares are definite...and ascertainable, the tonnage income of each such company...
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 - 115VH Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091580 2025-11-01 280ZD Tax credit certificates in relation to increased...[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 - 280ZD Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090866 2025-10-31 67 Method of computing a partner's share in the income...Method of computing a partner's share in the income of the...
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 - 67 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091022 2025-11-01 115 Tax on capital gains in case of companies Content...Tax on capital gains in case of companies...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115 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 -
Jan 6, 26, 12:51 PM
(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 -
May 15, 26, 7:04 AM
and Exchange Board of India established under section 3 of that Act; and (c) in...the provisions of section 10(23C) of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 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
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, 12:54 PM
102120000000091116 2025-11-01 115VZB Avoidance of tax Content Avoidance of tax G....—Provisions of this Chapter not to apply in certain cases...
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 - 115VZB Year: 2025 -
Apr 1, 26, 11:40 AM
Capital asset declared under the Income Declaration Scheme, 2016, where the tax,...asset referred to in clause (c) of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091627 2025-11-01 Sixth Schedule Omitted by the Finance Act, 1972, w.e.f...SCHEDULE [Omitted by the Finance Act, 1972, w.e.f....
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Sixth Schedule Year: 2025 -
Jan 6, 26, 12:52 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 -
Jan 6, 26, 1:02 PM
102120000000091631 2025-11-01 Tenth Schedule Omitted by the Finance Act, 1999, w.e.f.... 1-4-2000 Content Omitted by the Finance Act, 1999, w.e.f....
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Tenth Schedule Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091102 2025-11-01 115VN Chargeable gains from transfer of tonnage tax...from transfer of tonnage tax assets. 115VN....an asset forming...
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 - 115VN Year: 2025 -
Apr 1, 26, 11:41 AM
chargeable under the head “Income from house property”, “Profits and gains of business...section 32(1) of the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
Any income other than the income chargeable under the head “Profits and gains of...income shall...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
of the assessee for any tax year as per the provisions of section 92(2)(h) of this...Act or section 56(2)(ix) of the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091261 2025-11-01 188A Joint and several liability of partners for tax...payable by firm Content Joint and several liability of partners for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 188A Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091065 2025-11-01 115K Special provision for computation of income in...certain cases Content Special provision for computation of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115K Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091070 2025-11-01 115P Interest payable for non-payment of tax by domestic...Interest payable for non-payment of tax by domestic...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-D - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115P Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases...Content Return of income not to be filed in certain cases...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115L Year: 2025 -
Apr 1, 26, 11:45 AM
under any provision of this Act or the Income-tax Act,...
Act: Income-tax Act, 2025 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...a...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32A Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090751 2025-10-31 29 Income from profits and gains of business or profession..., how computed Content Income from profits and gains of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 29 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091393 2025-11-01 245BB Vice-Chairman to act as Chairman or to discharge...his functions in certain circumstances Content Vice-Chairman to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BB Year: 2025 -
Apr 1, 26, 11:40 AM
under Chapter VII of the Finance Act, 2013 (17 of 2013) or in respect of trading...any law in force; and (ii) the Permanent Account Number...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
102520000000151675 2025-11-01 181 Omitted by the Finance Act, 1988, w.e.f. 1-4-1989...Content Omitted by the Finance Act, 1988, w.e.f. 1-4-1989...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 181 Year: 2025 -
Jan 6, 26, 12:48 PM
102120000000090718 2025-10-31 8 Dividend income Content Dividend income Dividend...income. 8....For the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 8 Year: 2025 -
Nov 1, 25, 10:53 PM
In the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs...Tariff Act), the First Schedule shall,— (a) be amended in...
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Apr 1, 26, 11:44 AM
powers and discharge the functions conferred on the Appellate Tribunal by this Act...; (b) before the commencement of Part XIV of Chapter VI of the Finance...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091336 2025-11-01 208 Conditions of liability to pay advance tax Content...tax. 208....CHAPTER XVII CHAPTER XVII - COLLECTION AND...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 208 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091624 2025-11-01 Third Schedule Procedure for distraint by Assessing Officer Or tax...recovery officer Content Procedure for distraint by Assessing Officer Or...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Third Schedule Year: 2025 -
Jan 6, 26, 12:52 PM
102520000000151676 2025-11-01 80VVA Omitted by the Finance Act, 1987, w.e.f. 1-4-...OF COMPANIES [Chapter VI-B, consisting of section 80VVA, omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: Chapter VIB - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 80VVA Year: 2025 -
Jan 6, 26, 12:50 PM
, 2022, made under the] International Financial Services Centres Authority Act, 2019...the Securities and Exchange Board of India...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 47 Year: 2025 -
Jan 6, 26, 12:52 PM
industrial undertakings after a certain date, etc. 80-I. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...
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-I Year: 2025 -
Jan 6, 26, 12:49 PM
may be prescribed and deliver or cause to be delivered to the said prescribed income-tax...any Central, State or Provincial...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091449 2025-11-01 265 Tax to be paid notwithstanding reference, etc Content...Tax to be paid notwithstanding reference, etc...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 265 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091060 2025-11-01 115JE Application of other provisions of this Act Content...Application of other provisions of this Act Application...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BA - SPECIAL PROVISIONS RELATING TO CERTAINPERSONS OTHER THAN A COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JE Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091240 2025-11-01 169 Right of executor to recover tax paid Content Right...of executor to recover tax paid Right of executor to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 169 Year: 2025
