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Jan 6, 26, 12:59 PM
102120000000091393 2025-11-01 245BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances Content Vice-Chairman to act as Chairman or to discharge his functions in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245BB Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091390 2025-11-01 245AA Interim Boards for Settlement Content Interim Boards for Settlement Interim Boards for Settlement. 245AA. (1) The Central Government shall constitute one or more...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245AA 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, 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, 1:00 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 -
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, 1:01 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, 1:01 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
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, 1:00 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, 12:50 PM
102120000000090835 2025-10-31 52 Consideration for transfer in cases of understatement Content Consideration for transfer in cases of understatement Consideration for transfer in cases of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 52 Year: 2025 -
Mar 27, 26, 5:19 PM
102120000000090788 2025-10-31 39 Managing agency commission Content Managing agency commission Managing agency commission. 39. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 39 Year: 2025 -
Jul 5, 26, 7:55 AM
102120000000090743 2025-10-31 22 Income from house property Content Income from house property C.—Income from house property Income from house property. 22. The annual value of property consisting...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 22 Year: 2025 -
Aug 1, 26, 9:31 AM
102120000000090752 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings Content Rent, rates, taxes, repairs and insurance for buildings Rent, rates, taxes, repairs and insurance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 30 Year: 2025 -
Jul 28, 26, 8:18 AM
102120000000090833 2025-10-31 50D Fair market value deemed to be full value of consideration in certain cases Content Fair market value deemed to be full value of consideration in certain cases...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50D Year: 2025 -
Aug 2, 26, 2:11 PM
102120000000090738 2025-10-31 14 Heads of income Content Heads of income CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14. Save as otherwise provided by this Act, all...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090836 2025-10-31 53 Exemption of capital gains from a residential house Content Exemption of capital gains from a residential house Exemption of capital gains from a residential house....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 53 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090805 2025-10-31 44AC Special provision for computing profits and gains from the business of trading in certain goods Content Special provision for computing profits and gains from...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AC Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091138 2025-11-01 119A Taxpayer’s Charter Content Taxpayer’s Charter Taxpayer's Charter. 119A. The Board shall adopt and declare a Taxpayer's Charter and issue such orders,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 119A Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091140 2025-11-01 121 Jurisdiction of Commissioners Content Jurisdiction of Commissioners Jurisdiction of Commissioners. 121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091145 2025-11-01 125 Powers of Commissioner respecting specified areas, cases, persons, etc Content Powers of Commissioner respecting specified areas, cases, persons, etc Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091149 2025-11-01 128 Functions of Inspectors of Income-tax Content Functions of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128. [Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 128 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091150 2025-11-01 129 Change of incumbent of an office Content Change of incumbent of an office Change of incumbent of an office. 129. Whenever in respect of any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 129 Year: 2025 -
Jul 2, 26, 11:57 AM
102120000000091134 2025-11-01 116 Income-tax authorities Content Income-tax authorities CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091143 2025-11-01 123 Jurisdiction of Inspecting Assistant Commissioners Content Jurisdiction of Inspecting Assistant Commissioners Jurisdiction of Inspecting Assistant Commissioners....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 123 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091147 2025-11-01 126 Powers of Board respecting specified area, classes of persons or incomes Content Powers of Board respecting specified area, classes of persons or incomes Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 126 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091165 2025-11-01 137 Disclosure of information prohibited Content Disclosure of information prohibited D.—Disclosure of information Disclosure of information prohibited. 137. [Omitted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 137 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091161 2025-11-01 134 Power to inspect registers of companies Content Power to inspect registers of companies Power to inspect registers of companies. 134. The Assessing Officer, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 134 Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090753 2025-10-31 31 Repairs and insurance of machinery, plant and furniture Content Repairs and insurance of machinery, plant and furniture Repairs and insurance of machinery, plant...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 31 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091353 2025-11-01 224 Validity of certificate and cancellation or amendment thereof Content Validity of certificate and cancellation or amendment thereof Validity of certificate and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 224 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091354 2025-11-01 225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof Content Stay of proceedings in pursuance of certificate and amendment or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 225 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091348 2025-11-01 219 Credit for advance tax Content Credit for advance tax Credit for advance tax. 219. Any sum, other than a penalty or interest, paid by or recovered from an assessee...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 219 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091341 2025-11-01 212 Estimate by assessee Content Estimate by assessee Estimate by assessee. 212. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] CHAPTER XVII...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 212 Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091319 2025-11-01 202 Deduction only one mode of recovery Content Deduction only one mode of recovery Deduction only one mode of recovery. 202. The power to recover tax by deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 202 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091359 2025-11-01 229 Recovery of penalties, fine, interest and other sums Content Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and other...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 229 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091356 2025-11-01 227 Recovery through State Government Content Recovery through State Government Recovery through State Government. 227. If the recovery of tax in any area has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 227 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091235 2025-11-01 167 Remedies against property in cases of representative assessees Content Remedies against property in cases of representative assessees Remedies against property in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167 Year: 2025 -
Mar 27, 26, 12:19 PM
102120000000091288 2025-11-01 194L Payment of compensation on acquisition of capital asset Content Payment of compensation on acquisition of capital asset Payment of compensation on acquisition of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194L Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091324 2025-11-01 205 Bar against direct demand on assessee Content Bar against direct demand on assessee Bar against direct demand on assessee. 205. Where tax is deductible at the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 205 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091336 2025-11-01 208 Conditions of liability to pay advance tax Content Conditions of liability to pay advance tax Conditions of liability to pay advance tax. 208. Advance tax shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 208 Year: 2025
