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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...

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

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

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...relating to computation of total...

purpose of discharging its functions, have all the powers which are vested in the income-tax...Now the Act No. 2 of 1974)....

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

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...

any Central Act or State Act or Provincial Act and filing an application for a patent...under the...

under any other provision of this Act and not being in the nature of capital expenditure...and gains of business or profession" and if there is no...

(a); or (ii)   the tax year in which the extension of the undertaking is completed...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...

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

clause (a), shall be determined under sub-section (1) as if such house or houses...Sub. by Act No. 7 of 2025, w.e.f. 1-4-2025....CHAPTER IV CHAPTER...

Words "total income, including the" omtt. by Act No. 7 of 2025, w.r.e.f. 1-9-2024...Sub. for "total income including the...

particulars of expenditure specified in this clause within such period, to such income-tax...Sub. by Act No. 08 of 2023,...

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

this Act or an agreement entered into under section 159, which may be required in...Commissioner or Deputy Director or Assistant Commissioner or...

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

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...

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

, as computed under this Act in respect of any previous year relevant to the assessment...of such assessee chargeable to...

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

of tonnage. 115VV. (1) In the case of every company which has opted for tonnage tax...to that previous year shall be computed as if the option for tonnage...

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...

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

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...

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

In section 3 of the principal Act, the words ", subject to such terms and conditions

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

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...

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...

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

any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...

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...

Depreciation Depreciation. 115VK. (1) For the purposes of computing depreciation under...business and for purposes other than tonnage tax...

(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...

notification in the Official Gazette, for the purposes of giving effect to an order under...Item number Spacer Provision text (a)   eliminating the interface between the...

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...

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