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Content Deduction of tax in case of specified senior citizen Deduction of tax in...Chapter VI-A and rebate allowable under...

provision of this Act for the same or any other tax year. (4) The deduction under...” means gross total...

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...

of the Income-tax Act, 1961 (43 of 1961); and (b)   such assessee is...

102120000000090950 2025-11-01 80PA Deduction in respect of certain income of Producer...income of an assessee, being a Producer Company having a...

Refund for denying liability to deduct tax in certain cases. 239A. (1) Where under...an agreement or other arrangement, in writing, the...

—Income from house property Income from house property. 22....business or profession carried on by him the profits of which are chargeable to...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (b)   such assessee is eligible to claim a deduction...Act,...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

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...

Income-tax Act, 1961 (43 of 1961) prior to the date of initiation of the...

102120000000090949 2025-11-01 80P Deduction in respect of income of co-operative...assessee being a co-operative society, the gross total income...

Penalty for failure to deduct tax at source Penalty for failure to deduct tax at...payment of,] the whole or any part of the...

section 294A of the Income-tax Act, 1961....section 294A of the...

Deduction from tax on certain securities Deduction from tax on certain securities...[Omitted by the Finance Act, 1988,...

statements of tax collected at source. 206CB. (1) Where a statement of tax collection...due to, the collector, as required...

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...

102120000000091553 2025-11-01 276CCC Failure to furnish return of income in search...return of income in search cases. 276CCC....Ins. by...

102120000000091363 2025-11-01 232 Recovery by suit or under other law not affected...Content Recovery by suit or under other law not affected...

the second proviso to section 80G(5) of the Income-tax Act, 1961 (43 of...

102120000000090799 2025-10-31 43CB Computation of income from construction and service...contracts Content Computation of income from construction...

the provisions of this Act in computing the total income of any person for any period...of income of the assessee during...

102120000000091130 2025-11-01 115WKA Recovery of fringe benefit tax by the employer...from the employee Content Recovery of fringe benefit tax by...

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...

BE MADE IN COMPUTING TOTAL INCOME A....total income of an assessee, there shall be allowed from his gross total...

the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...of assessment, be apportioned under...

Content Income of trusts or institutions from contributions Income of trusts or...previous year in which such services are so provided and shall be...

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, 1961 (43 of 1961); or (ix)   any other person as may be prescribed; (b)   “...imposed under...

section 131(1) or a notice under section 142(1) of the Income-tax Act,...

for payment of advance tax C....—Advance payment of tax Liability for payment of advance tax. 207. (1)...

the assessee less depreciation actually allowed under this Act or under the...

includes income chargeable to tax under the head "Profits and gains of business...this Act in...

102120000000091526 2025-11-01 271GC Penalty for failure to submit statement under...[Penalty for failure to submit statement under section 285....

section 131(1) or a notice under section 142(1) of the Income-tax Act,...

further that no deduction under this section shall be allowed to any undertaking..., where a deduction is allowed under this section in computing...

102120000000090983 2025-11-01 92 Computation of income from international transaction...having regard to arm’s length price Content Computation of...

102120000000091014 2025-11-01 109 “Distributable income”, “investment company” and...[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER...