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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, 2:44 AM
CMS 1.0 102120000000086886 2025-11-01 115V-O Exclusion from provisions of section...section 115JB. 115V-O....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 - 115V-O 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) -
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) -
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, 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) -
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, 8:22 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, 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, 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, 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) -
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) -
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) -
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) -
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) -
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, 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, 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) -
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, 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) -
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, 9:57 AM
objection certificate, for leaving India: Provided that nothing contained in sub-section...as may be prescribed— (a) the permanent account number allotted to him under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 230 Year: 2024 (No. 2) -
Oct 31, 25, 11:47 PM
(13) of section 80-IA, the undertaking being the Developer shall be entitled to...(5) and sub-sections (7) to (12) of...
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-IAB 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) -
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) -
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, 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, 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) -
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, 8:24 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, 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, 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) -
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 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, 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) -
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)
