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Nov 1, 25, 3:01 AM
. 115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI,...per cent of the tax assessed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WJ Year: 2024 (No. 2) -
Nov 1, 25, 11:33 AM
rectifying any mistake apparent from the record, amend any order passed by it under...refund or otherwise increasing the liability of the assessee, shall not be made...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 254 Year: 2024 (No. 2) -
Nov 1, 25, 3:18 AM
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance (No. 2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121A Year: 2024 (No. 2) -
Nov 1, 25, 1:10 PM
2) If any person fails to furnish the information and the document as required under...sub-section (4) of section 92D, the prescribed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AA Year: 2024 (No. 2) -
Nov 1, 25, 2:37 AM
the Merchant Shipping Act, 1958 (44 of 1958), or a ship registered outside India...respect of which a licence has been issued by the Director-General of Shipping...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VD Year: 2024 (No. 2) -
Oct 31, 25, 9:42 PM
chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by the Act No. 8 of 2023, w.e.f. 1-4-2023....CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EB Year: 2024 (No. 2) -
Oct 31, 25, 9:41 PM
chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by the Act No. 8 of 2023, w.e.f. 1-4-2023....CHAPTER IV...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EA Year: 2024 (No. 2) -
Nov 1, 25, 6:42 AM
1.0 102120000000087006 2025-11-01 158BH Application of other provisions of this Act...this Act. 158BH....apply to assessment made...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BH Year: 2024 (No. 2) -
Nov 1, 25, 10:12 AM
Without prejudice to the provisions of this Act, where a person is required to intimate...his Aadhaar number under sub-section (2) of section 139AA...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234H Year: 2024 (No. 2) -
Oct 31, 25, 11:50 PM
enterprises in certain special category States. 80-IC. (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 VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IC Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
) payable by the appellant under the provisions of the Income-tax Act, as computed...credit...
Act: Finance Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:47 AM
CMS 1.0 102120000000086890 2025-11-01 115VS Prohibition to opt for tonnage tax scheme...to opt for tonnage tax scheme in certain cases. 115VS....A...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VS Year: 2024 (No. 2) -
Nov 1, 25, 3:46 PM
CMS 1.0 102120000000087383 2025-11-01 292B Return of income, etc., not to be invalid...on certain grounds [] Return of income, etc., not to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2024 (No. 2) -
Nov 1, 25, 2:58 PM
CMS 1.0 102120000000087354 2025-11-01 280ZA Tax credit certificates for shifting...[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988....Chapter...
Act: Income-tax Act, 1961 Chapter: Chapter XXIIB - TAX CREDIT CERTIFICATES Language: English Features: Acts Sections - Income tax act: Section - 280ZA Year: 2024 (No. 2) -
Nov 1, 25, 1:28 PM
1.0 102120000000087432 2025-11-01 271GC Penalty for failure to submit statement under...section 285 [] Penalty for failure to submit statement...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GC Year: 2024 (No. 2) -
Oct 31, 25, 11:41 PM
subject to the provisions of this section, be allowed, in computing the total income...any other provisions of this Chapter under the heading...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHD Year: 2024 (No. 2) -
Nov 1, 25, 11:25 AM
Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023. 66....Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2023. 67....Ins. by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 250 Year: 2024 (No. 2) -
Nov 1, 25, 10:58 AM
Every order of settlement passed under sub-section (4) of section 245D shall be conclusive...shall, save as otherwise provided in this Chapter, be reopened in any...
Act: Income-tax Act, 1961 Chapter: Chapter XIXA - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245I Year: 2024 (No. 2) -
Nov 1, 25, 12:03 AM
respect of certain inter-corporate dividends. 80M. (1) Where the gross total income...of a domestic company in any previous year includes any...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80M Year: 2024 (No. 2) -
Jan 22, 26, 4:23 AM
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: 2024 (No. 2) -
Nov 1, 25, 10:11 AM
refund Interest on excess refund. 234D. (1) Subject to the other provisions of this Act..., where any refund is granted to the assessee under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234D Year: 2024 (No. 2) -
Oct 31, 25, 8:44 PM
CMS 1.0 102120000000086590 2025-10-31 43CB Computation of income from construction...and service contracts [] Computation of income from...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CB Year: 2024 (No. 2) -
Oct 31, 25, 10:35 PM
Where for any assessment year the net result of computation under the head "Income...from any other head of income in...
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 - 71B Year: 2024 (No. 2) -
Nov 1, 25, 10:12 AM
statement or certificate. 234G. (1) Without prejudice to the provisions of this Act...clause (i), or furnish a certificate prescribed under clause...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234G Year: 2024 (No. 2) -
Nov 1, 25, 2:20 AM
CMS 1.0 102120000000086848 2025-11-01 115K Special provision for computation of income...Special provision for computation of income in certain...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIC - SPECIAL PROVISIONS RELATING TO RETAIL TRADE ETC. Language: English Features: Acts Sections - Income tax act: Section - 115K Year: 2024 (No. 2) -
Nov 1, 25, 2:20 PM
companies [] Offences by companies Offences by companies. 278B. (1) Where an offence under...this Act has been committed by a company, every person...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278B Year: 2024 (No. 2) -
Nov 1, 25, 3:33 PM
CMS 1.0 102120000000087376 2025-11-01 288A Rounding off of income [] Rounding off...of income Rounding off of income....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288A Year: 2024 (No. 2) -
Nov 1, 25, 3:12 PM
service of a notice or summon or requisition or order or any other communication under...this Act (hereafter in this section referred to as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282 Year: 2024 (No. 2) -
Oct 31, 25, 6:40 PM
fund, the fund management activity carried out through an eligible fund manager acting...of the financial year, a statement in the prescribed form, to the prescribed...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9A Year: 2024 (No. 2) -
Nov 1, 25, 3:00 AM
have escaped assessment. 115WH. (1) Before making the assessment or reassessment under...section 115WD. (2) The Assessing Officer shall, before issuing any notice...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WH Year: 2024 (No. 2) -
Nov 1, 25, 2:56 AM
, 1956 (42 of 1956)and, where employees' stock option has been granted under any...plan or scheme therefor, includes the securities offered under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WB Year: 2024 (No. 2) -
Nov 1, 25, 12:20 AM
CMS 1.0 102120000000086741 2025-11-01 80RR Deduction in respect of professional income...from foreign sources in certain cases [] Deduction in respect of professional...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80RR Year: 2024 (No. 2) -
Nov 1, 25, 9:30 AM
from the 1st day of April next following the financial year in which the advance tax...this section as they apply to interest payable under that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 217 Year: 2024 (No. 2) -
Nov 1, 25, 3:47 PM
of search or requisition. 292CC. (1) Notwithstanding anything contained in this Act...,— (i) it shall not be necessary to issue an authorisation...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292CC Year: 2024 (No. 2) -
Oct 31, 25, 10:46 PM
102120000000086673 2025-10-31 74A Losses from certain specified sources falling under...under the head "Income from other...
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 - 74A Year: 2024 (No. 2) -
Nov 1, 25, 1:07 AM
the period for which the information and document shall be kept and maintained under...Sub. for "thirty" by the Act No. 8 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: 2024 (No. 2) -
Nov 1, 25, 2:23 PM
, etc., in certain cases. 278D. (1) Where during the course of any search made under...this Act, the provisions of sub-section (4A) of section 132...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278D Year: 2024 (No. 2) -
Oct 31, 25, 9:22 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: 2024 (No. 2) -
Oct 31, 25, 10:41 PM
loss computed in respect of a speculation business has not been wholly set off under...consists mainly of income which is chargeable...
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 - 73 Year: 2024 (No. 2) -
Nov 1, 25, 9:52 AM
Pakistan tax in India [] Recovery of Indian tax in Pakistan and Pakistan tax in India...Recovery of Indian...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 228 Year: 2024 (No. 2)
