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Jan 6, 26, 12:53 PM
102120000000091022 2025-11-01 115 Tax on capital gains in case of companies Content Tax on capital gains in case of companies Tax on capital gains in case of companies. 115. [Omitted by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090895 2025-10-31 80B Definitions Content Definitions Definitions. 80B. In this Chapter— Item number Spacer Provision text (1) [***] (2) [***] (3) [***] (4) [***] (5) "gross...
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 - 80B Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090897 2025-10-31 80CC Deduction in respect of investment in certain new shares Content Deduction in respect of investment in certain new shares Deduction in respect of investment in...
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 - 80CC Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090920 2025-10-31 80H Deduction in case of new industrial undertakings employing displaced persons, etc Content Deduction in case of new industrial undertakings employing displaced...
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 - 80H Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091224 2025-11-01 158BH Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 158BH. Save as...
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 - 158BH Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends Content Relief to shareholders in respect of agricultural income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 235 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090872 2025-10-31 69C Unexplained expenditure, etc Content Unexplained expenditure, etc Unexplained expenditure, etc. 69C. Where in any financial year an assessee has incurred any...
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 - 69C Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091114 2025-11-01 115VZ Demerger Content Demerger Demerger. 115VZ. Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry...
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 - 115VZ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091098 2025-11-01 115VJ Treatment of common costs Content Treatment of common costs Treatment of common costs. 115VJ. (1) Where a tonnage tax company also carries on any business or...
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 - 115VJ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091115 2025-11-01 115VZA Effect of temporarily ceasing to operate qualifying ships Content Effect of temporarily ceasing to operate qualifying ships F.—Miscellaneous Effect of...
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 - 115VZA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091090 2025-11-01 115VB Operating ships Content Operating ships Operating ships. 115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates...
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 - 115VB Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091049 2025-11-01 115E Tax on investment income and long-term capital gains Content Tax on investment income and long-term capital gains Tax on investment income and long-term capital...
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 - 115E Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases Content Return of income not to be filed in certain cases Return of income not to be filed in certain cases....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115L Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091067 2025-11-01 115M Special provision for disallowance of deductions and rebate of income-tax Content Special provision for disallowance of deductions and rebate of income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115M Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091068 2025-11-01 115N Bar of proceedings in certain cases Content Bar of proceedings in certain cases Bar of proceedings in certain cases. 115N. [Omitted by the Finance Act, 1997,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115N Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090860 2025-10-31 61 Revocable transfer of assets Content Revocable transfer of assets Revocable transfer of assets. 61. All income arising to any person by virtue of a revocable...
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 - 61 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090869 2025-10-31 69 Unexplained investments Content Unexplained investments Unexplained investments. 69. Where in the financial year immediately preceding the assessment year the...
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 - 69 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090870 2025-10-31 69A Unexplained money, etc Content Unexplained money, etc Unexplained money, etc. 69A. Where in any financial year the assessee is found to be the owner of any money,...
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 - 69A Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090871 2025-10-31 69B Amount of investments, etc , not fully disclosed in books of account Content Amount of investments, etc , not fully disclosed in books of account Amount of...
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 - 69B Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090859 2025-10-31 60 Transfer of income where there is no transfer of assets Content Transfer of income where there is no transfer of assets CHAPTER V INCOME OF OTHER PERSONS, INCLUDED...
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 - 60 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090865 2025-10-31 66 Total income Content Total income CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Aggregation of income Total income. 66. In computing the...
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 - 66 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090866 2025-10-31 67 Method of computing a partner's share in the income of the firm Content Method of computing a partner’s share in the income of the firm Method of computing a...
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 - 67 Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139892 2025-10-31 76 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 76. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...
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 - 76 Year: 2025 -
Jan 6, 26, 12:51 PM
102120000000090887 2025-10-31 78 Carry forward and set off of losses in case of change in constitution of firm or on succession Content Carry forward and set off of losses in case of change in...
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 - 78 Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 77. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...
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 - 77 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091060 2025-11-01 115JE Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 115JE. Save as...
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 - 115JE Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091481 2025-11-01 269U Commencement of Chapter Content Commencement of Chapter CHAPTER XX-C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269U Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091472 2025-11-01 269Q Chapter not to apply to transfers to relatives Content Chapter not to apply to transfers to relatives Chapter not to apply to transfers to relatives. 269Q. The...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269Q Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091474 2025-11-01 269RR Chapter not to apply where transfer of immovable property made after a certain date Content Chapter not to apply where transfer of immovable property made after...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269RR Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091475 2025-11-01 269S Chapter not to extend to State of Jammu and Kashmir Content Chapter not to extend to State of Jammu and Kashmir Chapter not to extend to State of Jammu and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269S Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091469 2025-11-01 269N Rectification of mistakes Content Rectification of mistakes Rectification of mistakes. 269N. With a view to rectifying any mistake apparent from the record, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269N Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091497 2025-11-01 269UP Chapter not to apply where transfer of immovable property effected after certain date Content Chapter not to apply where transfer of immovable property effected...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UP Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091496 2025-11-01 269UO Chapter not to apply to certain transfers Content Chapter not to apply to certain transfers Chapter not to apply to certain transfers. 269UO. The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UO Year: 2025 -
Jan 6, 26, 12:52 PM
Provisions of sections 81, 82, 83, 84, 85, 85A, 85B and 85C were incorporated from...the same date in sections 80P, 80Q, 10(29), 80J (now omitted),...
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 - 81 to 85C Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091478 2025-11-01 269SU Acceptance of payment through prescribed electronic modes Content Acceptance of payment through prescribed electronic modes Acceptance of payment through...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269SU Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091480 2025-11-01 269TT Mode of repayment of Special Bearer Bonds, 1991 Content Mode of repayment of Special Bearer Bonds, 1991 Mode of repayment of Special Bearer Bonds, 1991. 269TT....
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269TT Year: 2025 -
Dec 26, 25, 10:35 AM
2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section
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Nov 1, 25, 11:53 PM
CMS 1.0 102520000000148564 2025-11-01 147 Commencement of Part [] Commencement of Part Commencement of Part. 147. This Part shall come into force and shall be deemed to have come into force on the...
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Nov 1, 25, 11:56 PM
CMS 1.0 102520000000148567 2025-11-01 150 Validation [] Validation Validation. 150. Notwithstanding anything contrary contained in any judgment, decree or order of any court, tribunal or authority...
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Nov 1, 25, 11:51 PM
CMS 1.0 102520000000148563 2025-11-01 145 Repeal of Act 18 of 1944 and savings [] Repeal of Act 18 of 1944 and savings Repeal of Act 18 of 1944 and savings. 145. (1) The Public Debt Act, 1944 is...
