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

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

clause (i) of sub-section (1) of section 142. (5) The tax chargeable under this...section shall be in addition to the tax,...

purposes of computing the total income under this Chapter, no deduction shall be...which does not form part of the total...

of India Act, 1992 (15 of 1992) or permission or registration under the International...income referred to in sub-section...

this Chapter shall be made— Item number Spacer Provision text (a)   by the Income-tax...Item number Spacer Provision text (a)   eliminating the...

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

authority in the exercise of its powers under this Act; or (b)   refuses to sign...any statement made by him in the course of any proceedings...

referred to in this sub-section shall be excluded: Provided further that the income-tax...held or evidence recorded by the Assessing Officer, or as...

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

clause (i) of sub-section (1) of section 142. (6) The tax chargeable under this...section shall be in addition to the tax,...

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

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...

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

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

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

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

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

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

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

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

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

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

this Act in respect of any year which may be pending on the date of such order or...have been completed on or before such date, and includes also all proceedings...

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

repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (2C) No deduction...

—[Omitted by the Finance Act, 1990, w.r.e.f. 1-4-1962....section 33 or under the corresponding provisions of the Indian...

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

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

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

forming part of a block of assets in respect of which depreciation has been allowed under...this Act or under the Indian...

(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...

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

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

, irrespective of whether it would have been chargeable to income-tax under any other...(1) are bought or acquired, the...

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

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

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...

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

this Act, shall be allowed as a deduction while computing the income chargeable...under section 26 only in the...