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Nov 1, 25, 7:12 AM
person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170 Year: 2024 (No. 2) -
Nov 1, 25, 10:13 PM
CMS 1.0 102520000000144707 2025-11-01 84 Amendment of section 276B [] Amendment of...section 276B Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:40 PM
CMS 1.0 102520000000144759 2025-11-01 136 Amendment of section 73 [] Amendment of...section 73 Amendment of section 73....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:39 PM
CMS 1.0 102520000000144758 2025-11-01 135 Amendment of section 70 [] Amendment of...section 70 Amendment of section 70....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:49 AM
year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VV Year: 2024 (No. 2) -
Nov 1, 25, 7:52 AM
such assessment. (2) Without prejudice to the generality of the foregoing sub-section...proceeding under this Act in respect of any such firm as is referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 189 Year: 2024 (No. 2) -
Oct 31, 25, 6:48 PM
gains derived by an undertaking from the production of computer programmes under section...10B, as it stood prior to its substitution by section 7...
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 - 10BB Year: 2024 (No. 2) -
Oct 31, 25, 11:03 PM
Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80AB Year: 2024 (No. 2) -
Nov 1, 25, 11:19 PM
CMS 1.0 102520000000144742 2025-11-01 119 Amendment of section 17 [] Amendment of...section 17 Amendment of section 17....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:23 AM
income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBB Year: 2024 (No. 2) -
Nov 1, 25, 2:27 AM
the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIDA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES Language: English Features: Acts Sections - Income tax act: Section - 115QB Year: 2024 (No. 2) -
Nov 1, 25, 3:12 PM
requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 282 Year: 2024 (No. 2) -
Nov 1, 25, 8:43 AM
(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 199 Year: 2024 (No. 2) -
Nov 1, 25, 8:22 AM
sum as income-tax thereon: Provided that no deduction shall be made under this section...thousand rupees: Provided further that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LA Year: 2024 (No. 2) -
Nov 1, 25, 11:23 PM
CMS 1.0 102520000000144745 2025-11-01 122 Amendment of section 31 [] Amendment of...section 31 Amendment of section 31....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:50 PM
section 245Q Amendment of section 245Q. 74....In section 245Q of the Income-tax Act, in...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 9:16 PM
include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 48 Year: 2024 (No. 2) -
Nov 1, 25, 8:19 AM
Notwithstanding anything contained in section 194-IA, any person responsible for...consideration, not being consideration in kind, under the agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194IC Year: 2024 (No. 2) -
Oct 31, 25, 9:22 PM
to be the cost of acquisition and the cost of improvement for the purposes of sections...no regard shall be given to the provisions contained in the second proviso to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50B Year: 2024 (No. 2) -
Oct 31, 25, 11:51 PM
contained in Chapter VIA or in section 10A or section 10AA or section 10B or section..., or under...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80-IE Year: 2024 (No. 2) -
Nov 1, 25, 2:18 PM
immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278AB Year: 2024 (No. 2) -
Nov 1, 25, 8:17 AM
any income by way of commission (not being insurance commission referred to in section...rate of 92[two] per cent : Provided that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194H Year: 2024 (No. 2) -
Nov 1, 25, 11:41 PM
CMS 1.0 102520000000144760 2025-11-01 137 Amendment of section 74 [] Amendment of...section 74 Amendment of section 74....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:26 PM
CMS 1.0 102520000000144747 2025-11-01 124 Amendment of section 39 [] Amendment of...section 39 Amendment of section 39....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 7:59 PM
(5) of section 40A] to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35 Year: 2024 (No. 2) -
Nov 1, 25, 11:50 PM
CMS 1.0 102520000000144767 2025-11-01 144 Amendment of section 122 [] Amendment of...section 122 Amendment of section 122....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 4:42 AM
149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 150 Year: 2024 (No. 2) -
Oct 31, 25, 8:49 PM
hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44A Year: 2024 (No. 2) -
Nov 1, 25, 9:23 PM
CMS 1.0 102520000000144686 2025-11-01 63 Amendment of section 196B [] Amendment of...section 196B Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:10 AM
Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194C Year: 2024 (No. 2) -
Nov 1, 25, 2:45 AM
and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VP Year: 2024 (No. 2) -
Oct 31, 25, 8:30 PM
Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 40 Year: 2024 (No. 2) -
Nov 1, 25, 8:12 PM
CMS 1.0 102520000000144662 2025-11-01 39 Amendment of section 115QA [] Amendment...of section 115QA Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:11 PM
CMS 1.0 102520000000144706 2025-11-01 83 Amendment of section 275 [] Amendment of...section 275 Amendment of section 275....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:58 PM
CMS 1.0 102520000000144700 2025-11-01 77 Amendment of section 251 [] Amendment of...section 251 Amendment of section 251....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:33 PM
CMS 1.0 102520000000144690 2025-11-01 67 Amendment of section 200 [] Amendment of...section 200 Amendment of section 200....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:35 PM
CMS 1.0 102520000000144691 2025-11-01 68 Amendment of section 200A [] Amendment of...section 200A Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:53 PM
CMS 1.0 102520000000144726 2025-11-01 103 Amendment of section 157 [] Amendment of...section 157 Amendment of section 157....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 1:13 AM
and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back or...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94 Year: 2024 (No. 2) -
Nov 1, 25, 1:28 PM
for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271-I Year: 2024 (No. 2)
