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Jan 6, 26, 12:54 PM
Spacer Provision text (i) its profits from core activities referred to in sub-section...(2); (ii) its profits from incidental activities referred to in...
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 - 115V-I Year: 2025 -
Jan 13, 26, 6:36 AM
called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) sections...120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) ...
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Jan 6, 26, 12:53 PM
assessment year by furnishing his return of income for that assessment year under section
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 - 115-I Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091590 2025-11-01 285 Submission of statement by a non-resident having liaison office Content Submission of statement by a non-resident having liaison office Submission of statement by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091583 2025-11-01 281A Effect of failure to furnish information in respect of properties held benami Content Effect of failure to furnish information in respect of properties held...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 281A Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091587 2025-11-01 282B Allotment of Document Identification Number Content Allotment of Document Identification Number Allotment of Document Identification Number. 282B. [Omitted by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain grounds Content Return of income, etc , not to be invalid on certain grounds Return of income, etc., not to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091601 2025-11-01 288B Rounding off amount payable and refund due Content Rounding off amount payable and refund due Rounding off amount payable and refund due. 288B. Any amount...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091600 2025-11-01 288A Rounding off of income Content Rounding off of income Rounding off of income. 288A. The amount of total income computed in accordance with the foregoing...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 288A Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091605 2025-11-01 292 Cognizance of offences Content Cognizance of offences Cognizance of offences. 292. No court inferior to that of a presidency magistrate or a magistrate of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 292 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091602 2025-11-01 289 Receipt to be given Content Receipt to be given Receipt to be given. 289. A receipt shall be given for any money paid or recovered under this Act. CHAPTER XXIII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 289 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091614 2025-11-01 293C Power to withdraw approval Content Power to withdraw approval Power to withdraw approval. 293C. Where the Central Government or the Board or an income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293C Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091613 2025-11-01 293B Power of Central Government or Board to condone delays in obtaining approval Content Power of Central Government or Board to condone delays in obtaining approval...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293B Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091616 2025-11-01 294 Act to have effect pending legislative provision for charge of tax Content Act to have effect pending legislative provision for charge of tax Act to have effect...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 294 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091603 2025-11-01 290 Indemnity Content Indemnity Indemnity. 290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 290 Year: 2025 -
Jan 6, 26, 1:02 PM
102120000000091611 2025-11-01 293 Bar of suits in civil courts Content Bar of suits in civil courts Bar of suits in civil courts. 293. No suit shall be brought in any civil court to set aside or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091378 2025-11-01 238 Person entitled to claim refund in certain special cases Content Person entitled to claim refund in certain special cases Person entitled to claim refund in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 238 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091377 2025-11-01 237 Refunds Content Refunds CHAPTER XIX REFUNDS Refunds . 237 . If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 237 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091382 2025-11-01 241 Power to withhold refund in certain cases Content Power to withhold refund in certain cases Power to withhold refund in certain cases. 241. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 241 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091384 2025-11-01 242 Correctness of assessment not to be questioned Content Correctness of assessment not to be questioned Correctness of assessment not to be questioned. 242. In a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 242 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091381 2025-11-01 240 Refund on appeal, etc Content Refund on appeal, etc Refund on appeal, etc. 240. Where, as a result of any order passed in appeal or other proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 240 Year: 2025 -
Jan 9, 26, 10:11 AM
102120000000090712 2025-10-31 3 “Previous year” defined Content “Previous year” defined "Previous year" defined. 3. For the purposes of this Act, "previous year" means the financial year...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 3 Year: 2025 -
Jan 13, 26, 9:56 AM
102120000000090710 2025-10-31 1 Short title, extent and commencement Content Short title, extent and commencement INCOME-TAX ACT, 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT, 2025] An Act to...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 1 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091176 2025-11-01 141 Provisional assessment Content Provisional assessment Provisional assessment. 141. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.] CHAPTER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 141 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091190 2025-11-01 146 Reopening of assessment at the instance of the assessee Content Reopening of assessment at the instance of the assessee Reopening of assessment at the instance of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 146 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091172 2025-11-01 139D Filing of return in electronic form Content Filing of return in electronic form Filing of return in electronic form. 139D. The Board may make rules providing for—...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 139D Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091498 2025-11-01 270 Failure to furnish information regarding securities, etc Content Failure to furnish information regarding securities, etc CHAPTER XXI PENALTIES IMPOSABLE Failure...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 270 Year: 2025 -
Jan 6, 26, 2:31 PM
102120000000091503 2025-11-01 271AA Penalty for failure to keep and maintain information and document, etc , in respect of certain transactions CHAPTER XXI CHAPTER XXI - PENALTIES IMPOSABLE true
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271AA Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091545 2025-11-01 276 Removal, concealment, transfer or delivery of property to thwart tax recovery Content Removal, concealment, transfer or delivery of property to thwart tax recovery...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091511 2025-11-01 271BB Failure to subscribe to the eligible issue of capital Content Failure to subscribe to the eligible issue of capital Failure to subscribe to the eligible issue of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271BB Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091531 2025-11-01 272 Failure to give notice of discontinuance Content Failure to give notice of discontinuance Failure to give notice of discontinuance. 272. [Omitted by the Direct Tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 272 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091569 2025-11-01 279B Proof of entries in records or documents Content Proof of entries in records or documents Proof of entries in records or documents. 279B. Entries in the records...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 279B Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091557 2025-11-01 277 False statement in verification, etc Content False statement in verification, etc False statement in verification, etc. 277. If a person makes a statement in any...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 277 Year: 2025 -
Jan 6, 26, 1:01 PM
102120000000091573 2025-11-01 280C Trial of offences as summons case Content Trial of offences as summons case Trial of offences as summons case. 280C. Notwithstanding anything contained in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280C Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091426 2025-11-01 247 Appeal by partner Content Appeal by partner Appeal by partner. 247. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] CHAPTER XX CHAPTER XX - APPEALS AND...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 247 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091449 2025-11-01 265 Tax to be paid notwithstanding reference, etc Content Tax to be paid notwithstanding reference, etc F.—General Tax to be paid notwithstanding reference, etc. 265....
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 265 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091450 2025-11-01 266 Execution for costs awarded by Supreme Court Content Execution for costs awarded by Supreme Court Execution for costs awarded by Supreme Court. 266. The High Court...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 266 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091452 2025-11-01 268 Exclusion of time taken for copy Content Exclusion of time taken for copy Exclusion of time taken for copy. 268. In computing the period of limitation prescribed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 268 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091438 2025-11-01 258 Power of High Court or Supreme Court to require statement to be amended Content Power of High Court or Supreme Court to require statement to be amended Power of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 258 Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091454 2025-11-01 269 Definition of “High Court” Content Definition of “High Court” Definition of "High Court". 269. In this Chapter,— "High Court" means— Item number Spacer Provision...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 269 Year: 2025
