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Nov 1, 25, 12:38 PM
CMS 1.0 102120000000087253 2025-11-01 269S Chapter not to extend to State of Jammu and Kashmir [] 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 XXA - 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: 2024 (No. 2) -
Nov 1, 25, 12:28 PM
CMS 1.0 102120000000087247 2025-11-01 269N Rectification of mistakes [] Rectification of mistakes Rectification of mistakes. 269N. With a view to rectifying any mistake apparent from the record,...
Act: Income-tax Act, 1961 Chapter: Chapter XXA - 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: 2024 (No. 2) -
Nov 1, 25, 12:39 PM
CMS 1.0 102120000000087256 2025-11-01 269SU Acceptance of payment through prescribed electronic modes [] Acceptance of payment through prescribed electronic modes Acceptance of payment through...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXB - 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: 2024 (No. 2) -
Nov 1, 25, 12:42 PM
CMS 1.0 102120000000087258 2025-11-01 269TT Mode of repayment of Special Bearer Bonds, 1991 [] Mode of repayment of Special Bearer Bonds, 1991 Mode of repayment of Special Bearer Bonds, 1991....
Act: Income-tax Act, 1961 Chapter: CHAPTER XXB - 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: 2024 (No. 2) -
Dec 31, 25, 9:21 AM
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: 2024 (No. 2) -
Nov 1, 25, 5:02 PM
INSURANCE BUSINESS [] INSURANCE BUSINESS THE FIRST SCHEDULE INSURANCE BUSINESS [See section...w.e.f. 1-4-2025: Provided that any expenditure which is not admissible under...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: First Schedule Year: 2024 (No. 2) -
Nov 1, 25, 5:06 PM
Finance Act, 1999 [] Omitted by the Finance Act, 1999 THE TENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Tenth Schedule Year: 2024 (No. 2) -
Nov 1, 25, 11:07 AM
CMS 1.0 102120000000087194 2025-11-01 245-OB Board for Advance Rulings [] Board for Advance Rulings Board for Advance Rulings. 245-OB. (1) The Central Government shall constitute one or more Boards...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245-OB Year: 2024 (No. 2) -
Nov 1, 25, 5:05 PM
OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES THE EIGHTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Eighth Schedule Year: 2024 (No. 2) -
Jan 23, 26, 6:56 AM
102520000000139601 2025-10-31 18 to 21 [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] Content [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B.—Interest on Securities 18 to 21. [Omitted...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 18 to 21 Year: 2024 (No. 2) -
Nov 1, 25, 5:03 PM
SCHEDULE PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Third Schedule Year: 2024 (No. 2) -
Nov 1, 25, 5:04 PM
RECOGNISED PROVIDENT FUNDS THE FOURTH SCHEDULE PART A RECOGNISED PROVIDENT FUNDS [See sections...(2) of section 16 of the Employees' Provident...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fourth Schedule Year: 2024 (No. 2) -
Nov 1, 25, 5:05 PM
102120000000087404 2025-11-01 Seventh Schedule MINERALS [] MINERALS THE SEVENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Seventh Schedule Year: 2024 (No. 2) -
Dec 18, 25, 4:08 AM
PROCESSED MINERALS AND ORES PROCESSED MINERALS AND ORES THE TWELFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Twelfth Schedule Year: 2024 (No. 2) -
Nov 1, 25, 5:04 PM
OF ARTICLES AND THINGS [] LIST OF ARTICLES AND THINGS THE FIFTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fifth Schedule Year: 2024 (No. 2) -
Nov 1, 25, 5:07 PM
OPERATIONS [] LIST OF ARTICLES OR THINGS OR OPERATIONS THE FOURTEENTH SCHEDULE [See section
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Fourteenth Schedule Year: 2024 (No. 2) -
Nov 1, 25, 5:03 PM
PROCEDURE FOR RECOVERY OF TAX THE SECOND SCHEDULE PROCEDURE FOR RECOVERY OF TAX [See sections...of rule 66, means the certificate drawn up by the Tax Recovery Officer under...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Second Schedule Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
an order passed under sub-section (11) of section 107 or sub-section (1) of section...under...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
"or sub-sections (2) and (7) of section 74A" shall be inserted; (b) after sub-section...(10) of...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
(1) of section 92CA has been made, or an order under sub-section (3) of section..., section 144,...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144671 2026-05-20 48 Amendment of section 153 Content Amendment of section...,— (I) after sub-section (1A),...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144667 2026-05-20 44 Substitution of new sections for sections 148 and...148A Content Substitution of new...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
section 161 or section 164 or section 164A or section 167B of the Income-tax Act...172 or...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
(3) of section 143 or section 144 or section 147 or section 153A or...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
(1) of section 25 of Customs Act read with section 124 of Finance Act Content Retrospective...amendment of notification issued under...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144670 2026-05-20 47 Amendment of section 152 Content Amendment of section...In section 152 of the Income-tax...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144693 2026-05-20 70 Amendment of section 206C Content Amendment of section...In section 206C of the...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
section 271FAA. 79....In section 271FAA of the Income-tax Act, for sub-section (1), the following...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
102520000000144761 2026-05-20 138 Insertion of section 74A Content Insertion of section...After section 74 of the Central...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
(1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs...(1) of...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
102520000000144765 2026-05-20 142 Amendment of section 109 Content Amendment of section...In section 109 of the Central...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
24,— (i) after sub-section (2), the following sub-section shall be inserted, namely...:— "(2A) The benamidar, to whom a notice has been issued...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144666 2026-05-20 43 Amendment of section 144C Content Amendment of section...(1) of section 158BA or other...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
of payment to the designated authority under sub-section (2) of that section. (4...) Without prejudice to the provisions of...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144673 2026-05-20 50 Amendment of section 192 Content Amendment of section...In section 192 of the Income-tax...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
102520000000144764 2026-05-20 141 Amendment of section 107 Content Amendment of section...In section 107 of the Central...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:15 AM
102520000000144741 2026-05-20 118 Amendment of section 16 Content Amendment of section...In section 16 of the Central...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144664 2026-05-20 41 Amendment of section 139 Content Amendment of section...In section 139 of the Income-tax...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144699 2026-05-20 76 Amendment of section 246A Content Amendment of section...In section 246A of the...
Act: Finance Acts Year: 2024 (No. 2) -
May 21, 26, 11:14 AM
102520000000144631 2026-05-20 8 Insertion of new section 12AC Content Insertion of...new section 12AC. 8....After section...
Act: Finance Acts Year: 2024 (No. 2)
