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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...

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...

for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...

interest on loan taken for higher education. 80E. (1) In computing the total income...deduction specified in sub-section (1) shall be allowed in computing the total...

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...

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

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...

the Patents Act, 1970 (39 of 1970), and his gross total income of the previous year...the Patents Act, 1970 (39 of 1970),...

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

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...

a fresh order under the said section....of assessment made by the Assistant Commissioner or Deputy Commissioner or the...

from which is chargeable under the head "Income from house property", other than...Ins. by Act No. 08 of 2023, w.e.f....

chargeable under the head "Capital gains" relating to long-term capital asset of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...

sub-section (1) shall be imposed by the Joint Commissioner of Income-tax: 14-18[...Providedthat any penalty under...

expedient for implementing the recommendations of the Central Pay Commissions under

102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...

or (iv)   the Assistant Commissioner or the Deputy Commissioner; or (v)   the Income-tax...Officer or the Tax Recovery...

this Act or an intimation under sub-section (1) or sub-section (1B) of section 143...or to the status under which he is...

has been furnished by an entity to which such order applies under the provisions...this section, all other provisions of this Act shall apply and...

income of any individual, for a tax year, shall include the income arising directly...:—     where ,—   A =...

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...

, any person paying any sum or amount, on which tax is collectible at source under...Ins. by Act No. 08 of 2023, w.e.f....

of making an assessment (including an assessment, reassessment or recomputation under...section 147) of the income of the deceased and for the...

irrespective of anything to the contrary contained in any other provision of this Act...relating to computation of income...

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

has been drawn up is modified in appeal or other proceeding under this Act, and,...this Act, the...

as a firm. 184. (1) A firm shall be assessed as a firm for the purposes of this Act...interest, salary, bonus, commission or remuneration shall not be chargeable to...

deduction for the amount contributed by it, other than by way of cash, during a tax...year to a political party registered under section 29A of the...

to the other provisions of this section, the provisions relating to the tonnage tax...qualifying company: Providedthat where the amalgamated company is not a tonnage...

Compensation Compensation. 269J. (1) Where any immovable property is acquired under...under section 4 of that Act on the...

Assessing Officer shall, irrespective of anything to the contrary contained in this Act...enquiry, as it thinks fit; or (b)   cause any further enquiry to be made by any...

For the purposes of this Act,— Item number Spacer Provision text (1)   An individual...an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping...

(2) shall be deemed to be the profits and gains of such business chargeable to tax...under the head "Profits and gains of business or profession"....

30% of additional employee cost incurred in the course of such business in the tax...deduction referred to in sub-section (1) shall be allowed for three consecutive...

firm is dissolved, the Assessing Officer shall make an assessment of the total income...any provision of this Act, shall apply, so far as may be,...

In section 32 of the principal Act, in sub-section (2), in clause (a), the words

of the financial year, a statement in the prescribed form, to the prescribed income-tax...Ins. by Act No. 7 of 2025,...

books of account. 271AAD. (1) Without prejudice to any other provisions of this Act..., if during any proceeding under this...

Notwithstanding anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

as if the amalgamation had not taken place, and all the other provisions of this Act...of the successor co-operative bank chargeable to tax for the...