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Ins. by Act No. 7 of 2025, w.e.f. 1-4-2025. 97....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023. 99....CHAPTER III CHAPTER III -...

Any income of a political party which is chargeable under the head "Income from house...property" or...

bank, that is to say, any corresponding new bank, constituted under section 3 of...the Banking Companies (Acquisition and Transfer of Undertakings)...

for allowing use of such know-how shall be treated for the purposes of charging income-tax...immediately preceding previous years as if one-third...

sub-section (1) (the total income for this purpose being computed after deduction...(2) of section 33, but without making any deduction under...

to the other provisions of this section, the provisions relating to the tonnage tax...company, it shall exercise an option for tonnage tax scheme...

Content Depreciation and gains relating to tonnage tax assets....tax year of the tonnage tax scheme (herein referred to as...

of such sum or the stamp duty value of such property, whichever is higher, as income-tax...Ins. by Act No. 15 of 2024,...

for scientific research or rural development. 80GGA. (1) In computing the total income...includes income which is chargeable...

per annum on the amount by which the aggregate sum of any instalments of advance tax...exceeds the amount of the assessed tax from the 1st day of...

chargeable under the head "Profits and gains of business or profession"....Sub. for "outside India" by Act No. 15 of 2024 w.e.f 1-4-2025....CHAPTER...

Content Powers of Board respecting specified area, classes of persons or incomes...[Omitted by the Direct Tax Laws (Amendment)...

80G or under section 263 or under section 270A or under section 271 or under section...section...

Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f. 1-4-2004.]..., 1951 (65 of 1951), and the rules made under that...

year to a political party registered under section 29A of the Representation of...the People Act, 1951 (43 of 1951), or an electoral...

, “representative assessee” means— (a)   in respect of the income of a non-resident...section 306; (b)   in respect of the income of a minor or a...

of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance (No. 2)...

Deduction in case of a person with disability. 80U. (1) In computing the total income...under section 139, in respect of the assessment year for...

an agreement entered into by the Central Government under section 42 : Item number...this Act immediately before the commencement of the Taxation...

After a finding of total partition has been recorded by the Assessing Officer under...section 171 in respect of any Hindu family, notices under...

for that assessment year under section 139 declaring therein that the provisions...for that assessment year shall be computed and tax on such total...

Spacer Provision text (a)   the predecessor shall be assessed in respect of the income...sub-section (1), when the predecessor cannot be found, the assessment of the...

subject to the provisions of this section, be allowed, in computing the total income...any other provisions of this Chapter under the heading...

- General provisions Representative assessee. 160. (1) For the purposes of this Act...or manager who is entitled to receive or is in receipt of such...

on loan taken for residential house property. 80EE. (1) In computing the total income...not exceed fifty thousand rupees and shall be allowed in computing the total...

In section 2 of the principal Act, in clause (f),— (i) after the words "any other

Person entitled to claim refund in certain special cases. 238. (1) Where the income...of one person is included under any provision of this...

profits and gains from projects outside India. 80HHB. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...

sub-section (1) or sub-section (3) of section 115WD or in response to a notice under...tax paid under section...

is to be made in a later assessment year, the tax on such income shall be payable...on such income...

,— (a)   one or more banking company with— (i)   any other banking institution under...a scheme sanctioned and brought into force by the Central Government...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

certain undertakings in North-Eastern States. 80-IE. (1) Where the gross total income..., in computing the total income of the assessee, no...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XIII CHAPTER XIII -...

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

gains from housing projects in certain cases. 80HHBA. (1) Where the gross total income...—Deduction in respect of certain incomes", no part of the...

income of an assessee, being a co-operative society, includes any income referred..., 2013 (18 of 2013), or a corporation established by or...

exceeding ten thousand rupees 76[***]] shall, at the time of payment thereof, deduct income-tax...Provided further that nothing contained in this...