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of the other enterprise; or (ii)   one enterprise holds, at any time during the tax...or section 80-IA(8) or (10) of the...

CMS 1.0 102520000000148553 2025-11-01 134 No refund of tax collected [] No refund...of tax collected No refund of tax...

2025-11-01 1 Short title and commencement [] Short title and commencement FINANCE ACT..., 2025 [ACT NO. 7 OF 2025, DATED 16-8-2025] An...

CMS 1.0 102520000000148555 2025-11-01 136 Amendment of Act 58 of 2002 [] Amendment...of Act 58 of 2002 CHAPTER V MISCELLANEOUS PART I AMENDMENT TO...

In section 32C of the Central Excise Act, the following proviso shall be inserted...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

In section 32D of the Central Excise Act, the following proviso shall be inserted...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

authority acting under this sub-section may for the purpose of verifying that tax...by an...

In section 32A of the Central Excise Act, after sub-section (8), the following proviso...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

In section 32B of the Central Excise Act, after sub-section (2), the following proviso...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or...(4) of section 22 of the Indian...

of his functions under this Act, as may, in the opinion of the Board or other...

In section 32M of the Central Excise Act, the following proviso shall be inserted...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

In section 32P of the Central Excise Act, the following proviso shall be inserted...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

arising to any person by virtue of any such transfer shall be chargeable to income-tax..., and shall then be included in his total...

In section 32-O of the Central Excise Act, the following proviso shall be inserted...CHAPTER IV CHAPTER IV - INDIRECT TAXES true

the Indian Income-tax Act, 1922 (11 of 1922), or under this Act, or (c)...

authority not below the rank of Assistant Commissioner of Income-tax, as may be...(1) on the...

this Act, the Wealth-tax Act, 1957 (27 of 1957), the Expenditure-tax...

, an income-tax authority may, for the purpose of collecting any information which...authority acting...

by prescribed income-tax authority under section 133C, or exercise of power to inspect...Item number Spacer Provision text...

may, from time to time, issue such orders, instructions and directions to other income-tax...this Act after the expiry of...

for the purposes of an agreement referred to in section 90 or section 90A, an income-tax...it or any other...

chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax...as if it were, a...

Indian Income-tax Act, 1922 (11 of 1922), or the Estate Duty Act, 1953 (34 of 1953...), or the...

Indian Income-tax Act, 1922 (11 of 1922) (hereinafter referred to as the repealed...; (c)   any proceeding pending on the...

, as required by or under this Act, then, such person, shall, without prejudice to...such return of income; and (iii)  ...

the provisions of this Act (not being income chargeable under the head "Salaries...issue of a cheque or draft or by any...

under section 90 or, as the case may be, deduction from the Indian income-tax payable...—For the purposes of this...

under the head "Capital gains", and shall be deemed to be the income of the previous...chargeable to...

(Exemption) or the Chief Commissioner of Income-tax (Exemption) is satisfied that...(Exemption) or the Chief Commissioner of...

for an inter-valuation period exceeding twelve months, then, in computing the income-tax...for that year, credit shall not be given in accordance...

to any person, income-tax is required to be deducted at the time of credit or, as...of the recipient justifies the deduction of...

empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act,..., to the...

The income chargeable under the head "Income from other sources" shall be computed...under the...

a person other than an individual or a Hindu undivided family, of such sum as income-tax...the Societies Registration Act,...

in respect of which provision is not made under this Chapter for deducting income-tax...at the time of payment, and in any...

gains of business of that previous year and shall accordingly be chargeable to income-tax...asset is sold or otherwise transferred and shall...

chargeable under the head "Income from other sources", namely :— Item number Spacer...". (4) In the case of an assessee having...

, as levied under the Central Acts; (C)   Education Cess on income-tax, if any,...

section 33 or under the corresponding provisions of the Indian Income-tax Act, 1922...)...