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Jul 6, 26, 10:02 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: 2025 -
Jan 6, 26, 12:53 PM
. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JAA Year: 2025 -
Jan 6, 26, 12:56 PM
Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 173 Year: 2025 -
Jan 6, 26, 12:59 PM
been made by a person collecting any sum (herein referred to as collector) under section...(c) the fee, if any, shall be computed in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 206CB Year: 2025 -
Jan 12, 26, 6:26 AM
, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9B Year: 2025 -
Jan 6, 26, 1:00 PM
in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 264B Year: 2025 -
Jan 6, 26, 12:52 PM
applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHA Year: 2025 -
Jan 6, 26, 1:00 PM
served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 256 Year: 2025 -
Jan 6, 26, 1:00 PM
(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245Q Year: 2025 -
Jan 6, 26, 1:00 PM
(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245T Year: 2025 -
Jan 6, 26, 12:51 PM
Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80CCG Year: 2025 -
Jul 3, 26, 12:35 PM
10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BE Year: 2025 -
Jul 4, 26, 4:24 AM
the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80DD Year: 2025 -
Jan 6, 26, 12:52 PM
applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HH Year: 2025 -
Jan 6, 26, 12:53 PM
specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115J Year: 2025 -
Jan 6, 26, 12:56 PM
such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 177 Year: 2025 -
Jul 10, 26, 9:21 AM
Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 260A Year: 2025 -
Jan 12, 26, 6:26 AM
143, section 144, section 147 or section 153A or section 153C; or (ii) an order...143,...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 9 Year: 2025 -
Jan 6, 26, 12:55 PM
(1) of section 143 or assessed under section 143 or section 144 or section 147...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BB Year: 2025 -
Jan 6, 26, 1:02 PM
Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 293D Year: 2025 -
Aug 3, 26, 2:24 AM
10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BAE Year: 2025 -
Jul 4, 26, 8:25 AM
term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IX - DOUBLE TAXATION RELIEF Language: English Features: Acts Sections - Income tax act: Section - 90 Year: 2025 -
Jul 6, 26, 7:05 AM
more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 89 Year: 2025 -
Jan 6, 26, 1:01 PM
be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 37Public Prosecutor within the meaning of clause (u) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280D Year: 2025 -
Feb 17, 26, 6:11 AM
from the date of its installation, the amount of deduction allowed under sub-section...period of five years from the date of its installation, the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 32AD Year: 2025 -
Jan 6, 26, 12:51 PM
day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EB Year: 2025 -
Aug 3, 26, 7:02 AM
interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194A Year: 2025 -
Jan 6, 26, 12:52 PM
the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHC Year: 2025 -
Jan 6, 26, 12:50 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: 2025 -
Jan 6, 26, 1:01 PM
information or produces any document in contravention of the provisions of sub-section...(2) of section 138, he shall be punishable with...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 280 Year: 2025 -
Jan 6, 26, 12:56 PM
154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 180A Year: 2025 -
Mar 27, 26, 5:00 PM
Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 196B Year: 2025 -
Jul 1, 26, 11:29 AM
(1A) of section 115BAC, and the total income— Item number Spacer Provision text...Following second proviso shall be inserted after the proviso to...
Act: Income-tax Act, 1961 Chapter: CHAPTER VIII - REBATES AND RELIEFS Language: English Features: Acts Sections - Income tax act: Section - 87A Year: 2025 -
Jan 6, 26, 12:53 PM
for deduction under section 80HHE, computed under sub-section (3) of that section...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115JA Year: 2025 -
Jan 6, 26, 12:52 PM
of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHE Year: 2025 -
Jan 6, 26, 12:53 PM
, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBF Year: 2025 -
Jan 6, 26, 12:53 PM
determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CE Year: 2025 -
Jan 6, 26, 12:52 PM
be entered into by that person; (b) income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CC Year: 2025 -
Mar 27, 26, 4:56 PM
Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest 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 - 194LC Year: 2025 -
Aug 12, 26, 11:39 AM
exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80C Year: 2025
