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Apr 1, 26, 11:47 AM
INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098380 2025-11-25 410 Credit for advance tax. Content Credit for advance tax. Credit for advance tax. 410. Any sum, other than a penalty or interest, paid by or recovered from an...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098301 2025-11-25 331 Liability of partners of limited liability partnership in liquidation. Content Liability of partners of limited liability partnership in liquidation. 16.-Liability...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098299 2025-11-25 329 Joint and several liability of partners for tax payable by firm. Content Joint and several liability of partners for tax payable by firm. Joint and several...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098467 2025-11-25 497 Trial of offences as summons case. Content Trial of offences as summons case. Trial of offences as summons case. 497. The Special Court, irrespective of anything...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098314 2025-11-25 344 Business undertaking held as property. Content Business undertaking held as property. 3. -Commercial activities by registered non-profit organisation Business...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098371 2025-11-25 401 Bar against direct demand on assessee. Content Bar against direct demand on assessee. Bar against direct demand on assessee. 401. Where tax is deductible at the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098374 2025-11-25 404 Conditions of liability to pay advance tax. Content Conditions of liability to pay advance tax. Conditions of liability to pay advance tax. 404. Advance tax shall...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098210 2025-11-25 240 Taxpayer’s Charter. Content Taxpayer’s Charter. Taxpayer’s Charter. 240. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098208 2025-11-25 238 Control of income-tax authorities. Content Control of income-tax authorities. Control of income-tax authorities. 238. The Board may, by notification, direct that...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098207 2025-11-25 237 Appointment of income-tax authorities. Content Appointment of income-tax authorities. Appointment of income-tax authorities. 237. (1) The Central Government may...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098206 2025-11-25 236 Income-tax authorities. Content Income-tax authorities. CHAPTER XIV TAX ADMINISTRATION A.-Authorities, jurisdiction and functions Income-tax authorities. 236. For...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098318 2025-11-25 348 Audit. Content Audit. Audit. 348. Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098317 2025-11-25 347 Books of account. Content Books of account. 4. -Compliances Books of account. 347. Where the total income of a registered non-profit organisation, without giving...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098316 2025-11-25 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. Content...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098320 2025-11-25 350 Permitted modes of investment. Content Permitted modes of investment. Permitted modes of investment. 350. (1) The modes of investing or depositing the money under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098385 2025-11-25 415 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, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098387 2025-11-25 417 Recovery through State Government. Content Recovery through State Government. Recovery through State Government. 417. If the recovery of tax in any area has been...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098419 2025-11-25 449 Penalty for failure to collect tax at source. Content Penalty for failure to collect tax at source. Penalty for failure to collect tax at source. 449. (1) If any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098018 2025-11-25 48 Tea development account, coffee development account and rubber development account. Content Tea development account, coffee development account and rubber...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098019 2025-11-25 49 Site Restoration Fund. Content Site Restoration Fund. Site Restoration Fund. 49. (1) An assessee carrying on a business of prospecting, extracting, or producing...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098115 2025-11-25 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste. Content Deduction for businesses engaged in collecting and processing of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098142 2025-11-25 172 Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Content Report from an accountant...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097980 2025-11-25 10 Apportionment of income between spouses governed by Portuguese Civil Code. Content Apportionment of income between spouses governed by Portuguese Civil Code....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097983 2025-11-25 13 Computation of total income Content Computation of total income CHAPTER IV Computation of total income A.-Heads of income Heads of income. 13. Save as otherwise...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098071 2025-11-25 101 Total income. Content Total income. CHAPTER VI AGGREGATION OF INCOME Total income. 101. In computing the total income of an assessee, there shall be included all...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098079 2025-11-25 109 Set off of losses under any other head of income. Content Set off of losses under any other head of income. Set off of losses under any other head of income. 109....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098093 2025-11-25 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. Content Deduction for life insurance premia, deferred annuity,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098050 2025-11-25 80 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, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098066 2025-11-25 96 Transfer of income without transfer of assets. Content Transfer of income without transfer of assets. CHAPTER V INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098148 2025-11-25 178 General Anti-Avoidance Rule Content General Anti-Avoidance Rule CHAPTER XI General Anti-Avoidance Rule Applicability of General Anti-Avoidance Rule. 178. (1)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098152 2025-11-25 182 Treatment of connected person and accommodating party. Content Treatment of connected person and accommodating party. Treatment of connected person and...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098153 2025-11-25 183 Application of this Chapter. Content Application of this Chapter. Application of this Chapter. 183. The provisions of this Chapter shall apply— (a) in addition...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098157 2025-11-25 187 Acceptance of payment through prescribed electronic modes. Content Acceptance of payment through prescribed electronic modes. Acceptance of payment through...
Act: Income-tax Act, 2025 Year: 2025
