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Apr 1, 26, 11:42 AM
Computation of tonnage income. 227. (1) The tonnage income of a tonnage tax company...for a tax...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090892 2025-10-31 80AA Computation of deduction under section 80M Content...Computation of deduction under section 80M Computation of...
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 - 80AA Year: 2025 -
Jun 29, 26, 2:08 PM
102120000000091198 2025-11-01 151A Faceless assessment of income escaping assessment...Content Faceless assessment of income escaping assessment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 151A Year: 2025 -
Aug 7, 26, 11:46 AM
Content When tax payable and when assessee deemed in default D....(7) of section 206C on the amount of tax specified in the intimation issued...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 220 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090863 2025-10-31 64 Income of individual to include income of spouse...of that parent whose total income...
Act: Income-tax Act, 1961 Chapter: CHAPTER V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 64 Year: 2025 -
Jan 6, 26, 12:53 PM
declared, distributed or paid by a specified foreign company, the income-tax payable...; and (b) the amount of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBD Year: 2025 -
Jul 22, 26, 9:14 AM
102120000000090884 2025-10-31 74 Losses under the head “Capital gains” Content Losses...under the head “Capital gains” Losses...
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 - 74 Year: 2025 -
Jan 6, 26, 12:53 PM
being a company, the income-tax, payable on the total income as computed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JB Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091076 2025-11-01 115S Interest payable for non-payment of tax Content...Interest payable for non-payment of tax Interest payable for...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME Language: English Features: Acts Sections - Income tax act: Section - 115S Year: 2025 -
Jan 6, 26, 12:59 PM
Instalments of advance tax and due dates Instalments of advance tax and due dates.... 211. (1) Advance tax on the current...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 211 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090904 2025-10-31 80CCG Deduction in respect of investment made under...an equity savings scheme Content Deduction in respect of investment made...
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 - 80CCG Year: 2025 -
Apr 1, 26, 11:46 AM
this Act; (q) the procedure for granting of relief or deduction, of any income-tax..., against the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
Content Return of income not to be filed in certain cases Return of income not to...a) his total income in respect of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115G Year: 2025 -
Jan 6, 26, 12:53 PM
under this Act in respect of any previous year relevant to the assessment year commencing...the Companies Act, 1956 (1 of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JA Year: 2025 -
Jan 6, 26, 12:55 PM
by the Assessing Officer under sub-section (2). (1A) The following income shall...Sub. for "total income" by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BB Year: 2025 -
Jan 6, 26, 1:02 PM
under this Act in such manner and on such basis as appears to the Board to be proper...may be, of any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 295 Year: 2025 -
Jul 3, 26, 2:12 PM
deducting tax Duty of person deducting tax. 200. (1) Any person deducting any sum...Central Government, shall deliver or cause to be delivered to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 200 Year: 2025 -
Jan 6, 26, 12:54 PM
tax scheme. 115VP. (1) A qualifying company may opt for the tonnage tax scheme by...Ins. by Act No. 7 of 2025, w.e.f....
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 - 115VP Year: 2025 -
Jan 12, 26, 6:26 AM
trade or both were received by the specified person; and (ii) chargeable to income-tax...as income of such specified...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9B Year: 2025 -
Jul 4, 26, 9:03 AM
in the corresponding entry in column (3) of the said Table, of such amount as income-tax...or after collecting, fails to pay the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206C Year: 2025 -
Jan 6, 26, 12:55 PM
Sub. for "total income" by Act No. 7 of 2025, w.r.e.f. 1-9-2024. 32a....or recomputation under the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BA Year: 2025 -
Jan 6, 26, 1:01 PM
section 285A Content Penalty for failure to furnish information or document under...section 285A Penalty for failure to furnish information or document...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271GA Year: 2025 -
Jan 6, 26, 12:54 PM
and subject to the provisions of this section, in addition to the income-tax chargeable...the provisions of this Act, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-D - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115-O Year: 2025 -
Apr 1, 26, 11:43 AM
or the total income of any other person for which he is assessable under this Act...during any...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 13, 26, 7:48 AM
such property; (b) income derived from property held under trust in part only...of the income from such property; (c) ...
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 - 11 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091232 2025-11-01 164A Charge of tax in case of oral trust Content Charge...of tax in case of oral trust Charge of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164A Year: 2025 -
Jan 6, 26, 12:56 PM
Content Assessment of persons likely to transfer property to avoid tax K....alienate their assets Assessment of persons likely to transfer property to avoid...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 175 Year: 2025 -
Jan 6, 26, 12:53 PM
, where the regular income-tax payable for a previous year by a person, other than...for such previous year and he shall be liable to pay...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BA - SPECIAL PROVISIONS RELATING TO CERTAINPERSONS OTHER THAN A COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JC Year: 2025 -
Jul 29, 26, 7:27 AM
issued, be laid before each House of Parliament, and shall be binding on the income-tax...Ins. by Act No. 08 of 2023,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194R Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091105 2025-11-01 115VQ Period for which tonnage tax option to remain...which tonnage tax option to remain in force. 115VQ. (1) An...
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 - 115VQ Year: 2025 -
Jul 5, 26, 11:17 AM
Deductions from income from house property Deductions from income from house property...Income chargeable...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 24 Year: 2025 -
Jan 6, 26, 12:58 PM
Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025. 14....Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025....CHAPTER XVII CHAPTER XVII - COLLECTION AND...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 200A Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091095 2025-11-01 115VG Computation of tonnage income Content Computation...of tonnage income Computation of tonnage...
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 - 115VG Year: 2025 -
Nov 1, 25, 11:26 PM
In section 17 of the Central Goods and Services Tax Act, in sub-section (5), in clause...CHAPTER IV CHAPTER IV - INDIRECT...
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Aug 13, 26, 10:18 AM
. (2) Irrespective of the repeal of the Income-tax Act, 1961 (43 of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091245 2025-11-01 173 Recovery of tax in respect of non-resident from...his assets Content Recovery of tax in respect of non-resident...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 173 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091132 2025-11-01 115WL Application of other provisions of this Act Content...Act. 115WL....CHAPTER XII-H CHAPTER XII-H -...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WL Year: 2025 -
Jan 6, 26, 12:59 PM
person who pays any instalment or instalments of advance tax under sub-section (1...the advance tax payable on his current...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 210 Year: 2025 -
Jan 23, 26, 7:02 AM
w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B....[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]...CHAPTER IV CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 18 to 21 Year: 2025 -
Jul 7, 26, 8:35 AM
Failure to furnish returns of income Failure to furnish returns of income. 276CC....under sub-section (1) of section 139...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CC Year: 2025
