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Nov 1, 25, 11:53 PM
CMS 1.0 102520000000144770 2025-11-01 147 Amendment of section 140 [] Amendment of...section 140 Amendment of section 140....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 10:49 PM
CMS 1.0 102520000000144724 2025-11-01 101 Amendment of section 65 [] Amendment of...section 65 Amendment of section 65....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 11:12 PM
insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...
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 - 80CCC Year: 2024 (No. 2) -
Nov 1, 25, 6:47 PM
CMS 1.0 102520000000144636 2025-11-01 13 Amendment of section 37 [] Amendment of...section 37 Amendment of section 37....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:43 PM
CMS 1.0 102520000000144694 2025-11-01 71 Amendment of section 230 [] Amendment of...section 230 Amendment of section 230....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:15 PM
CMS 1.0 102520000000144663 2025-11-01 40 Amendment of section 132B [] Amendment of...section 132B Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:57 PM
CMS 1.0 102520000000144774 2025-11-01 151 Amendment of section 5 [] Amendment of...section 5 INTEGRATED GOODS AND SERVICES TAX Amendment of...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:11 PM
CMS 1.0 102520000000144737 2025-11-01 114 Amendment of section 9 [] Amendment of...section 9 Central Goods and Services Tax Amendment of...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 9:01 PM
gains of business of operation of cruise ships in case of non-residents Following section...44BBC shall be inserted after section 44BBB by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBC Year: 2024 (No. 2) -
Nov 1, 25, 8:23 AM
securitisation trust specified in clause (d) of the Explanation occurring after section...—For the purposes of this section,— (a) "investor" shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBC Year: 2024 (No. 2) -
Nov 1, 25, 12:00 PM
Where as a result of an appeal under section 246 or section 246A or section 253,
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 267 Year: 2024 (No. 2) -
Nov 1, 25, 10:51 PM
CMS 1.0 102520000000144725 2025-11-01 102 Amendment of section 143AA [] Amendment...of section 143AA Amendment of section...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:28 AM
1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— (i) "administrator"...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIE - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME Language: English Features: Acts Sections - Income tax act: Section - 115R Year: 2024 (No. 2) -
Nov 1, 25, 11:09 PM
1.0 102520000000144736 2025-11-01 113 Amendment of notification issued under section...Central Excise Act, retrospectively [] Amendment of notification issued under...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 11:43 PM
CMS 1.0 102520000000144761 2025-11-01 138 Insertion of section 74A [] Insertion of...section 74A Insertion of section 74A....
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:38 PM
CMS 1.0 102520000000144692 2025-11-01 69 Amendment of section 201 [] Amendment of...section 201 Amendment of section 201....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 2, 25, 12:01 AM
CMS 1.0 102520000000144778 2025-11-02 155 Amendment of section 7 [] Amendment of...section 7 Union Territory Goods and Services Tax Amendment of...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:24 AM
Qualified Foreign Investor, any income by way of interest referred to in sub-section...—For the purpose of this section,— (a) "Foreign...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LD Year: 2024 (No. 2) -
Nov 1, 25, 8:03 AM
) or sub-clause (d) or sub-clause (e) 86[or sub-clause (f)] of clause (22) of section...not exceed five thousand rupees: Provided further that the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194 Year: 2024 (No. 2) -
Nov 1, 25, 9:28 AM
regular assessment, the Assessing Officer finds that any assessee has— (a) under section...209A or section 212 under-estimated the advance tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 216 Year: 2024 (No. 2) -
Nov 1, 25, 8:15 AM
Prior to its omission, section 194F, as ins. by the Act No. 12 of 1990, w.e.f. 1-...The person responsible for paying to any person any amount 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 - 194F Year: 2024 (No. 2) -
Nov 1, 25, 8:59 PM
CMS 1.0 102520000000144677 2025-11-01 54 Amendment of section 194DA [] Amendment...of section 194DA Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:04 PM
CMS 1.0 102520000000144679 2025-11-01 56 Amendment of section 194G [] Amendment of...section 194G Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 9:07 PM
CMS 1.0 102520000000144680 2025-11-01 57 Amendment of section 194H [] Amendment of...section 194H Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 2:38 AM
business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...
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 - 115VE Year: 2024 (No. 2) -
Nov 1, 25, 1:09 PM
Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271A Year: 2024 (No. 2) -
Nov 1, 25, 9:10 PM
CMS 1.0 102520000000144681 2025-11-01 58 Amendment of section 194-IA [] Amendment...of section 194-IA Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:24 AM
Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...—For the purpose of this section— (a) "foreign...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LC Year: 2024 (No. 2) -
Nov 1, 25, 10:47 PM
CMS 1.0 102520000000144723 2025-11-01 100 Amendment of section 28DA [] Amendment...of section 28DA CHAPTER V INDIRECT TAXES Customs Amendment of...
Act: Finance Acts Chapter: CHAPTER V - INDIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 7:41 PM
shall have the same meaning as in clause (c) of sub-section (6) of section 43....Government under sub-section (7) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32 Year: 2024 (No. 2) -
Nov 2, 25, 12:10 AM
In the Finance Act, 2016,— (a) in section 163, for sub-section (3), the following...sub-section shall be substituted and...
Act: Finance Acts Chapter: CHAPTER VI - MISCELLANEOUS Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:26 AM
194T Payments to partners of firms [] Payments to partners of firms Following section...194T shall be inserted after section 194S by the Finance...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194T Year: 2024 (No. 2) -
Nov 1, 25, 10:17 PM
CMS 1.0 102520000000144709 2025-11-01 86 Amendment of section 285 [] Amendment of...section 285 Amendment of section 285....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 8:52 PM
CMS 1.0 102520000000144675 2025-11-01 52 Amendment of section 194 [] Amendment of...section 194 Amendment of section 194....
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 11:31 PM
or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...
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 - 80GGB Year: 2024 (No. 2) -
Nov 1, 25, 6:38 AM
any person, other than the person with respect to whom search was made under section...whose books of account or other documents or any assets were requisitioned under...
Act: Income-tax Act, 1961 Chapter: Chapter XIVB - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BD Year: 2024 (No. 2) -
Nov 1, 25, 8:34 AM
or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts 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 - 196C Year: 2024 (No. 2) -
Nov 1, 25, 6:59 PM
CMS 1.0 102520000000144640 2025-11-01 17 Insertion of new section 44BBC [] Insertion...of new section 44BBC Insertion of new...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 9:13 PM
Nothing contained in section 45 shall apply to the following transfers :— (i) any...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 47 Year: 2024 (No. 2) -
Nov 1, 25, 1:51 AM
28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...to income referred to in clause (b) of sub-section (1); (b) ...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AB Year: 2024 (No. 2)
