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102120000000098178 2025-11-25 208 Tax on income from units purchased in foreign currency...their transfer. 208. (1) The...

this Chapter, it shall have all the powers which are vested in an income-tax authority...under this...

. 206AA. (1) Notwithstanding anything contained in any other provisions of this Act..., any person entitled to receive any sum or income or amount,...

to income-tax under the head “Income from other sources”, if it is not chargeable...shall be...

No. 1), be jointly and severally liable for the tax on the income so assessed. (5...total income of the...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 8....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 9....Sub, by Act No. 08 of...

chargeable under the head "Salaries", other than payments by the Central Government...chargeable under the head "Interest on securities", other...

for the purposes of granting approval or registration, as the case may be, by income-tax...authority under any provision...

102120000000098173 2025-11-25 203 Tax on income of certain resident co-operative...Content Tax on...

or to the evasion of payment of tax on income it is necessary or expedient so to...this Act or...

102120000000098170 2025-11-25 200 Tax on income of certain domestic companies....Content Tax on...

the provisions of this Act or under any scheme notified under the provisions of...Officer, as the case may be; (iii)  ...

aggregate of amounts exceeding ten thousand rupees during the financial year,] deduct income-tax...Ins. by Act No. 7 of...

Deductions from income from house property. 22. (1) The income under the head “Income...this...

of payment of such sum, deduct an amount equal to two per cent of such sum, as income-tax...Ins. by Act No. 08 of 2023,...

family hitherto assessed as undivided shall be deemed for the purposes of this Act...of the Hindu undivided family. (2) Where, at the time of making an assessment...

(a)   amend any order passed by it under the provisions of this Act ; (b)   amend...this section, an order shall be passed in writing by the...

relating to the computation of income under the head "Profits and gains of business...the profits and gains of business or profession and...

referred to in section 9(2), or specifying the manner in which the said income is...entered into; and (b)   on the Principal Commissioner or Commissioner, and the...

this Act, the arm's length price of any international transaction or the income...entered into; and (b)   on the Principal Commissioner or...

exceeds the maximum amount which is not chargeable to income-tax, shall be required...10A, 10AA, 10B, 10BA or deduction...

of any assessee chargeable under the head “Income from other sources”:— (a)   any..., payable outside India, on which tax...

authorising the Board or any other income-tax authority acting on its behalf to seek...or amount on which...

forward and set off of losses; (ii)   tax credit in respect of tax paid on deemed...income relating to certain companies;...

Content Avoidance of income-tax by transactions resulting in transfer of income to...or not it would have been chargeable...

this Act, the Assessing Officer may serve on any person who has made a return under...or the income of any other person in...

of income-tax shall apply. (2) Notwithstanding anything contained in sub-section...(1), in a case where the tax on...

or of the inaccuracy of particulars furnished in respect of such income, has made...in consequence of an order passed under this...

sub-clause (f)] of clause (22) of section 2, deduct from the amount of such dividend, income-tax...Ins. by Act No. 15 of...

102120000000097982 2025-11-25 12 Incomes not included in total income of political...for a tax year...

SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF...shall be charged to...

also be exercised in respect of any person or class of persons by the following income-tax...of...

authority in the exercise of its powers under this Act; or (b)   refuses to sign...pay tax under...

from which is chargeable to tax under the head "Income from house property" (or...of Undertakings)...

any online game during the financial year shall deduct income-tax on the net winnings...where there is a withdrawal from user account during the...

notice under the first proviso to section 115WF or under the first proviso to section...this Act on an Assessing Officer...

section 406 or 407 of said Act or an inland vessel registered under the Inland Vessels...” means the income of a tonnage...

he shall not, in respect of that income, be assessed under any other provisions...of such income. (4) If only part of the...

Content Tax deducted is income received. Tax deducted is income received. 396....the...

Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025. 13....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 14....Ins. by Act No. 08...