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prior to the date of order in respect of business reorganisation, any return of income...has been furnished under the provisions of the said...

application,— Item number Spacer Provision text (i)   is already pending before any income-tax...to a transaction or issue which is designed prima...

per cent of profits derived from the business of operation of ships (computed under..."Profits and gains of business or profession" and before making any deduction...

of the tax year in which the succession took place up to the date of succession;...(b)   the successor shall be assessed in respect of the income...

year by declaring it in his return of income under section 263 for such tax year...year, and (b)   his total...

as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act..., 1956 (42 of 1956) and, where employees' stock option has been granted...

under this Act in respect of any income arising from the transfer; or (b)   facilitating...which ought to be disclosed by...

Content Charge of tax in case of oral trust....to receive any income on behalf or for the benefit of any person under an...

to reopen any proceeding connected with the case but which has been completed under...this Act by any...

Notwithstanding anything contained in the Limited Liability Partnership Act, 2008...any income of any previous year or from any other person in...

(as computed before making the deduction under this section) of that tax year arising...beyond the tenth tax year from the...

Content Assessment of persons likely to transfer property to avoid tax. 11....the provisions of this Act, the total income...

—Executors Executors. 168. (1) Subject as hereinafter provided, the income of the.... (3) Separate assessments shall be made under this section on...

Notwithstanding anything contained in any other provision of this Act, in computing...the tonnage income of a tonnage tax...

skill development project by a company, shall be allowed as a deduction, in the tax...any other provision of this Act for the same or any other...

If during any proceedings under this Act, it is found that a person being a registered...non-profit organisation has any specified...

of this section as it stood immediately before its substitution by the Finance Act...Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f....

on undisclosed income determined under clause (c) of sub-section (1) of section...end of a month, such period shall be extended to the end of such...

” means any income derived from a foreign exchange asset; (c)   “long-term capital...gains” means income chargeable under...

year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...

Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...the profits and gains of such business of the non-resident assessee chargeable to...

-Heads of income Heads of income. 13....Save as otherwise provided in this Act, all incomes...

this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...

this Act; or (c)   an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n)   an...

association of persons to whom a building or part thereof is allotted or leased under...a contract of the nature referred to in section 53A of the Transfer of Property...

Gazette, for the purposes of rectification of any mistake apparent from record under...section 154 or other amendments under section 155 or issue...

scheme, by notification in the Official Gazette, for the purposes of issuing notice under...the assessee to get his accounts audited under...

(2) shall be deemed to be the profits and gains of such business chargeable to tax...Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025....CHAPTER IV...

of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...

Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...

or any income accrues or arises to him, such income shall be chargeable to income-tax...in...

; (d)   any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...

this Act or grant immunity from prosecution for any offence punishable under this...Act in case of a person whose dispute...

Deduction in respect of health insurance premia. 80D. (1) In computing the total income...by any mode as specified in sub-section (2B), in the previous year out of his...

Officer shall proceed to compute the total income of the assessee under sub-section...Ins. by Act No. 15 of 2024, w.e.f....

435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...

Content Fee for default in furnishing return of income....Fee for default in furnishing return of income. 428....a return of...

102120000000098026 2025-11-25 56 Special provision in case of interest income of...shall be chargeable to tax under the...

In section 31 of the principal Act, sub-sections (1) and (2) shall be omitted.

by notification in the Official Gazette, for the purposes of revision of orders under...Item number Spacer Provision text (a)   eliminating the interface between the...