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Jan 6, 26, 1:02 PM
may provide for the adaptations or modifications subject to which the repealed Act...as amended by the Direct Tax Laws (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 298 Year: 2025 -
Jan 6, 26, 1:00 PM
Commissioner or Chief Commissioner or Principal Commissioner or Commissioner of Income-tax...has for the purposes of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UI Year: 2025 -
Apr 1, 26, 11:44 AM
Nos. 10 to 19 and 42 to 45), shall exclude any income of a registered non-profit...organisation from its total income for that...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:48 PM
and gains derived by an undertaking from the production of computer programmes under...section 10B, as it stood prior to its substitution by section 7 of the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10BB Year: 2025 -
Jan 6, 26, 12:50 PM
(as computed before making the deduction under this section) of that previous year...any other provision of this Act for the same or any other...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35E Year: 2025 -
Apr 1, 26, 11:40 AM
connection with such transfer or redemption or maturity. (4) In computing capital gains under...as per Chapter VII of the Finance (No. 2) Act, 2004...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
receives any money or other assets from the company, he shall be chargeable to income-tax...under the head "Capital...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46 Year: 2025 -
Apr 1, 26, 11:45 AM
Person entitled to claim refund in certain special cases. 432. (1) Where the income...of one person is included in total income of any other person...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India...an inland vessel registered under the Inland Vessels...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VD Year: 2025 -
Jan 6, 26, 12:52 PM
subject to the provisions of this section, be allowed, in computing the total income...section 11B of the Industries (Development and Regulation)...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHA Year: 2025 -
Apr 1, 26, 11:44 AM
Form of appeal and limitation. 358. (1) Every appeal under this Chapter shall be...to which the appeal relates is ₹ 100000 or less; (b) ₹ 500, where the total...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:48 PM
text (a) such electoral trust distributes to any political party, registered under...section 29A of the Representation of the People Act, 1951...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 13B Year: 2025 -
Apr 1, 26, 11:45 AM
statement of financial transaction or reportable account. 455. (1) The prescribed income-tax...section 508(8); or (b) fails to comply with the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
the purposes of this section, “safe harbour” means circumstances in which the income-tax...to accrue or arise under...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:50 PM
arising from the slump sale effected in the previous year shall be chargeable to income-tax...transfer took place : Provided that any profits or...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50B Year: 2025 -
Apr 1, 26, 11:44 AM
; or (ii) a determination by the Board for Advance Rulings in relation to the tax...or (iii) a determination by the Board for Advance Rulings in relation to the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
entered into an international transaction or specified domestic transaction in any tax...Officer shall compute the total income of the assessee...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
Deductions in respect of rents paid. 134. (1) In computing the total income of an..., subject to a maximum of ₹ 5000 per month, or 25% of total...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
-Advance payment of tax Liability for payment of advance tax. 403. (1) Advance tax...” of a tax...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098033 2025-11-25 63 Tax audit. Content Tax audit....under section 263(1)....CHAPTER IV CHAPTER IV -...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
to be income in a tax year....Content Income deemed to be received and dividend deemed to be...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
the option for tonnage tax scheme is exercised. (8) An option for tonnage tax scheme...company is excluded from the tonnage...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098305 2025-11-25 335 Regular income. Content Regular income....Regular income of any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
-Salaries Salaries. 15. (1) The following income shall be chargeable to income-tax...on behalf of an employer, if not...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 21, 26, 2:55 PM
referred to as the industrial undertaking) shall not be included in the total income..., in computing the total income of the assessee of any...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10C Year: 2025 -
Jan 6, 26, 12:52 PM
received for services rendered outside India. 80RRA. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80RRA Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098319 2025-11-25 349 Return of income. Content Return of income....provisions of this Part, exceeds the maximum amount which is not...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:02 PM
Gazette, make an exemption, reduction in rate or other modification in respect of income-tax...which such class of persons or the members thereof...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293A Year: 2025 -
Jan 6, 26, 12:53 PM
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XI CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 105 Year: 2025 -
Apr 1, 26, 11:41 AM
Carry forward and set off of business loss. 112. (1) Where for any tax year, loss...computed under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XI CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 108 Year: 2025 -
Apr 1, 26, 11:45 AM
Interest on excess refund. 426. (1) Subject to the other provisions of this Act,...is due on regular assessment; or (b) the amount refunded under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
computation and disclosure standards notified under section 276(2). (2) For the...basis of straight line method, if the contract involves indeterminate number of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or under...Sub. by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 72AA Year: 2025 -
Jan 6, 26, 1:00 PM
section 269C or for the purpose of making an order under section 269F in respect...section 38A of the Wealth-tax Act, 1957...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269L Year: 2025 -
Jan 6, 26, 12:53 PM
the period for which the information and document shall be kept and maintained under...Sub. for "thirty" by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92D Year: 2025 -
Apr 1, 26, 11:44 AM
during a tax year which is of a religious nature; (c) the instrument under which...as may be prescribed, and deliver or cause to be delivered to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
The return of income under section 263 required to be furnished by the person specified...Person furnishing return of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
[Omitted by the Finance Act, 1985, w.e.f. 1-4-1986....Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....This section was omitted by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80F Year: 2025
