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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 -
Apr 1, 26, 11:46 AM
section 294A of the Income-tax Act, 1961....section 294A of the...
Act: Income-tax Act, 2025 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 6, 26, 1:01 PM
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 -
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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Apr 1, 26, 11:41 AM
provision of this Act for the same or any other tax year. (4) The deduction under...” means gross total...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 2:49 PM
Content Deduction of tax in case of specified senior citizen Deduction of tax in...Chapter VI-A and rebate allowable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194P Year: 2025 -
Apr 1, 26, 11:44 AM
the second proviso to section 80G(5) of the Income-tax Act, 1961 (43 of...
Act: Income-tax Act, 2025 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, 12:51 PM
to tax Profits chargeable to tax. 59. (1) The provisions of sub-section (1) of section...41 shall apply, so far as may be, in computing the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 59 Year: 2025 -
Jan 6, 26, 12:59 PM
Refund for denying liability to deduct tax in certain cases. 239A. (1) Where under...an agreement or other arrangement, in writing, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 239A Year: 2025 -
Jan 6, 26, 12:49 PM
—Income from house property Income from house property. 22....business or profession carried on by him the profits of which are chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 22 Year: 2025 -
Apr 1, 26, 11:46 AM
Act, 1961 (43 of 1961); or (ix) any other person as may be prescribed; (b) “...imposed under...
Act: Income-tax Act, 2025 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 -
Jan 6, 26, 12:52 PM
102120000000090950 2025-11-01 80PA Deduction in respect of certain income of Producer...income of an assessee, being a Producer Company having a...
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 - 80PA Year: 2025 -
Apr 1, 26, 11:43 AM
section 131(1) or a notice under section 142(1) of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
the assessee less depreciation actually allowed under this Act or under the...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 12, 26, 6:28 AM
of the husband and of the wife under any head of income shall not be assessed as...of the husband and of the wife under...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5A Year: 2025 -
Mar 27, 26, 5:01 PM
4) of section 90 or sub-section (4) of section 90A, as the case may be, then, income-tax...at the time of payment thereof by any mode, whichever is...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196D Year: 2025 -
Apr 1, 26, 11:43 AM
section 131(1) or a notice under section 142(1) of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090949 2025-11-01 80P Deduction in respect of income of co-operative...assessee being a co-operative society, the gross total income...
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 - 80P Year: 2025 -
Jan 6, 26, 12:52 PM
Deduction from tax on certain securities Deduction from tax on certain securities...[Omitted by the Finance Act, 1988,...
Act: Income-tax Act, 1961 Chapter: Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE Language: English Features: Acts Sections - Income tax act: Section - 86A Year: 2025 -
Apr 1, 26, 11:41 AM
the provisions of this Act in computing the total income of any person for any period...of income of the assessee during...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:01 PM
Penalty for failure to deduct tax at source Penalty for failure to deduct tax at...payment of,] the whole or any part of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271C Year: 2025 -
Jan 6, 26, 12:53 PM
any profits and gains from life insurance business, the income-tax payable shall..., at the rate of twelve and one-half per cent; and (ii) the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115B Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091130 2025-11-01 115WKA Recovery of fringe benefit tax by the employer...from the employee Content Recovery of fringe benefit tax by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKA Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091553 2025-11-01 276CCC Failure to furnish return of income in search...return of income in search cases. 276CCC....Ins. by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276CCC Year: 2025 -
Jan 6, 26, 12:59 PM
statements of tax collected at source. 206CB. (1) Where a statement of tax collection...due to, the collector, as required...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CB Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091363 2025-11-01 232 Recovery by suit or under other law not affected...Content Recovery by suit or under other law not affected...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 232 Year: 2025 -
Jan 20, 26, 7:17 AM
Content Income of trusts or institutions from contributions Income of trusts or...previous year in which such services are so provided and shall be...
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 - 12 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090799 2025-10-31 43CB Computation of income from construction and service...contracts Content Computation of income from construction...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CB Year: 2025 -
Mar 27, 26, 12:39 PM
issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...issue of a cheque or draft or by any other mode,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBA Year: 2025 -
Jan 6, 26, 12:59 PM
for payment of advance tax C....—Advance payment of tax Liability for payment of advance tax. 207. (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 207 Year: 2025 -
Jan 6, 26, 12:51 PM
the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...of assessment, be apportioned under...
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 - 67A Year: 2025 -
Jan 6, 26, 12:51 PM
BE MADE IN COMPUTING TOTAL INCOME A....total income of an assessee, there shall be allowed from his gross 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 - 80A Year: 2025 -
Jan 6, 26, 12:49 PM
includes income chargeable to tax under the head "Profits and gains of business...this Act in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AB Year: 2025 -
Apr 1, 26, 11:44 AM
Act, 1961 (43 of 1961) with respect to such application; (b) the amount repaid...Act,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090983 2025-11-01 92 Computation of income from international transaction...having regard to arm’s length price Content Computation of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2025 -
Jan 6, 26, 12:48 PM
further that no deduction under this section shall be allowed to any undertaking..., where a deduction is allowed under this section in computing...
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 - 10BA Year: 2025 -
Apr 1, 26, 11:44 AM
the Supreme Court in an appeal under section 261 of the Income-tax Act,...
Act: Income-tax Act, 2025 Year: 2025
