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Jan 6, 26, 12:59 PM
102120000000091348 2025-11-01 219 Credit for advance tax Content Credit for advance tax Credit for advance tax. 219. Any sum, other than a penalty or interest, paid by or recovered from an assessee...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 219 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091364 2025-11-01 233 Recovery of tax payable under provisional assessment Content Recovery of tax payable under provisional assessment E.—Tax payable under provisional assessment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 233 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091365 2025-11-01 234 Tax paid by deduction or advance payment Content Tax paid by deduction or advance payment Tax paid by deduction or advance payment. 234. [Omitted by the Direct Tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 234 Year: 2025 -
Jan 6, 26, 12:59 PM
102120000000091359 2025-11-01 229 Recovery of penalties, fine, interest and other sums Content Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and other...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 229 Year: 2025 -
Mar 27, 26, 11:49 AM
102120000000091279 2025-11-01 194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India Content Payments on account of repurchase of units by Mutual Fund or Unit Trust...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194F Year: 2025 -
Jan 6, 26, 12:48 PM
102120000000090738 2025-10-31 14 Heads of income Content Heads of income CHAPTER IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14. Save as otherwise provided by this Act, all...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090833 2025-10-31 50D 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, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50D Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090835 2025-10-31 52 Consideration for transfer in cases of understatement Content Consideration for transfer in cases of understatement Consideration for transfer in cases of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 52 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090836 2025-10-31 53 Exemption of capital gains from a residential house Content Exemption of capital gains from a residential house Exemption of capital gains from a residential house....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 53 Year: 2025 -
Jan 6, 26, 12:50 PM
102120000000090805 2025-10-31 44AC Special provision for computing profits and gains from the business of trading in certain goods Content Special provision for computing profits and gains from...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44AC Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090743 2025-10-31 22 Income from house property Content Income from house property C.—Income from house property Income from house property. 22. The annual value of property consisting...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 22 Year: 2025 -
Mar 27, 26, 5:19 PM
102120000000090788 2025-10-31 39 Managing agency commission Content Managing agency commission Managing agency commission. 39. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 39 Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091319 2025-11-01 202 Deduction only one mode of recovery Content Deduction only one mode of recovery Deduction only one mode of recovery. 202. The power to recover tax by deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 202 Year: 2025 -
Jan 6, 26, 12:58 PM
102120000000091322 2025-11-01 203AA Furnishing of statement of tax deducted Content Furnishing of statement of tax deducted Furnishing of statement of tax deducted. 203AA. [Omitted 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 - 203AA Year: 2025 -
Mar 27, 26, 12:19 PM
102120000000091288 2025-11-01 194L Payment of compensation on acquisition of capital asset Content Payment of compensation on acquisition of capital asset Payment of compensation on acquisition of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194L Year: 2025 -
Mar 27, 26, 4:55 PM
102120000000091273 2025-11-01 194BB Winnings from horse race Content Winnings from horse race Winnings from horse race. 194BB. Any person, being a bookmaker or a person to whom a licence has been...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194BB Year: 2025 -
Jan 6, 26, 12:56 PM
102520000000151675 2025-11-01 181 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 O.—[***] 181. [Omitted by the Finance Act, 1988, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 181 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091233 2025-11-01 165 Case where part of trust income is chargeable Content Case where part of trust income is chargeable Case where part of trust income is chargeable. 165. Where part...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 165 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091236 2025-11-01 167A Charge of tax in the case of a firm Content Charge of tax in the case of a firm DD.—Firms, association of persons and body of individuals Charge of tax in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167A Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091165 2025-11-01 137 Disclosure of information prohibited Content Disclosure of information prohibited D.—Disclosure of information Disclosure of information prohibited. 137. [Omitted...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 137 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091161 2025-11-01 134 Power to inspect registers of companies Content Power to inspect registers of companies Power to inspect registers of companies. 134. The Assessing Officer, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 134 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091149 2025-11-01 128 Functions of Inspectors of Income-tax Content Functions of Inspectors of Income-tax Functions of Inspectors of Income-tax. 128. [Omitted by the Direct Tax Laws...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 128 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091150 2025-11-01 129 Change of incumbent of an office Content Change of incumbent of an office Change of incumbent of an office. 129. Whenever in respect of any proceeding under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 129 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091143 2025-11-01 123 Jurisdiction of Inspecting Assistant Commissioners Content Jurisdiction of Inspecting Assistant Commissioners Jurisdiction of Inspecting Assistant Commissioners....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 123 Year: 2025 -
Jan 6, 26, 12:55 PM
102120000000091162 2025-11-01 135 Power of Principal Director General or Director General or Principal Director or Director , Principal Chief Commissioner or Chief Commissioner or Principal...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 135 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091134 2025-11-01 116 Income-tax authorities Content Income-tax authorities CHAPTER XIII INCOME-TAX AUTHORITIES A.—Appointment and control Income-tax authorities. 116. There shall be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 116 Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090752 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings Content Rent, rates, taxes, repairs and insurance for buildings Rent, rates, taxes, repairs and insurance...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 30 Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090753 2025-10-31 31 Repairs and insurance of machinery, plant and furniture Content Repairs and insurance of machinery, plant and furniture Repairs and insurance of machinery, plant...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 31 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091136 2025-11-01 118 Control of income-tax authorities Content Control of income-tax authorities Control of income-tax authorities. 118. The Board may, by notification in the Official...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 118 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091140 2025-11-01 121 Jurisdiction of Commissioners Content Jurisdiction of Commissioners Jurisdiction of Commissioners. 121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 121 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091147 2025-11-01 126 Powers of Board respecting specified area, classes of persons or incomes Content Powers of Board respecting specified area, classes of persons or incomes Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 126 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091138 2025-11-01 119A Taxpayer’s Charter Content Taxpayer’s Charter Taxpayer's Charter. 119A. The Board shall adopt and declare a Taxpayer's Charter and issue such orders,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 119A Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091142 2025-11-01 122 Jurisdiction of Appellate Assistant Commissioners Content Jurisdiction of Appellate Assistant Commissioners Jurisdiction of Appellate Assistant Commissioners. 122....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 122 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091145 2025-11-01 125 Powers of Commissioner respecting specified areas, cases, persons, etc Content Powers of Commissioner respecting specified areas, cases, persons, etc Powers of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 125 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091256 2025-11-01 183 Assessment of unregistered firms Content Assessment of unregistered firms Assessment of unregistered firms. 183. [Omitted by the Finance Act, 1992, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 183 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091261 2025-11-01 188A 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, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 188A Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091255 2025-11-01 182 Assessment of registered firms Content Assessment of registered firms Chapter XVI Special provisions applicable to firms A.—Assessment of firms Assessment of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 182 Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091263 2025-11-01 189A Provisions applicable to past assessments of firms Content Provisions applicable to past assessments of firms Provisions applicable to past assessments of firms....
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 189A Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091000A 2025-11-01 95 Applicability of General Anti-Avoidance Rule Content Applicability of General Anti-Avoidance Rule CHAPTER X-A GENERAL ANTI-AVOIDANCE RULE Applicability of General...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 95 Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091006 2025-11-01 101 Framing of guidelines Content Framing of guidelines Framing of guidelines. 101. The provisions of this Chapter shall be applied in accordance with such guidelines...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 101 Year: 2025
