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Jan 6, 26, 12:54 PM
102120000000091090 2025-11-01 115VB Operating ships Content Operating ships Operating ships. 115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VB Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091114 2025-11-01 115VZ Demerger Content Demerger Demerger. 115VZ. Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VZ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091115 2025-11-01 115VZA Effect of temporarily ceasing to operate qualifying ships Content Effect of temporarily ceasing to operate qualifying ships F.—Miscellaneous Effect of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VZA Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases Content Return of income not to be filed in certain cases Return of income not to be filed in certain cases....
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115L Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091067 2025-11-01 115M Special provision for disallowance of deductions and rebate of income-tax Content Special provision for disallowance of deductions and rebate of income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115M Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091068 2025-11-01 115N Bar of proceedings in certain cases Content Bar of proceedings in certain cases Bar of proceedings in certain cases. 115N. [Omitted by the Finance Act, 1997,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115N Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091049 2025-11-01 115E Tax on investment income and long-term capital gains Content Tax on investment income and long-term capital gains Tax on investment income and long-term capital...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115E Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091060 2025-11-01 115JE Application of other provisions of this Act Content Application of other provisions of this Act Application of other provisions of this Act. 115JE. Save as...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BA - SPECIAL PROVISIONS RELATING TO CERTAINPERSONS OTHER THAN A COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JE Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091472 2025-11-01 269Q Chapter not to apply to transfers to relatives Content Chapter not to apply to transfers to relatives Chapter not to apply to transfers to relatives. 269Q. The...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269Q Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091474 2025-11-01 269RR Chapter not to apply where transfer of immovable property made after a certain date Content Chapter not to apply where transfer of immovable property made after...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269RR Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091481 2025-11-01 269U Commencement of Chapter Content Commencement of Chapter CHAPTER XX-C PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269U Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091469 2025-11-01 269N Rectification of mistakes Content Rectification of mistakes Rectification of mistakes. 269N. With a view to rectifying any mistake apparent from the record, the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - 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: 2025 -
Jan 6, 26, 1:00 PM
102120000000091475 2025-11-01 269S Chapter not to extend to State of Jammu and Kashmir Content 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 XX-A - 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: 2025 -
Jan 6, 26, 1:00 PM
102120000000091496 2025-11-01 269UO Chapter not to apply to certain transfers Content Chapter not to apply to certain transfers Chapter not to apply to certain transfers. 269UO. The provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UO Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091497 2025-11-01 269UP Chapter not to apply where transfer of immovable property effected after certain date Content Chapter not to apply where transfer of immovable property effected...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER Language: English Features: Acts Sections - Income tax act: Section - 269UP Year: 2025 -
Jan 6, 26, 1:00 PM
102120000000091480 2025-11-01 269TT Mode of repayment of Special Bearer Bonds, 1991 Content Mode of repayment of Special Bearer Bonds, 1991 Mode of repayment of Special Bearer Bonds, 1991. 269TT....
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - 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: 2025 -
Jan 6, 26, 1:00 PM
102120000000091478 2025-11-01 269SU Acceptance of payment through prescribed electronic modes Content Acceptance of payment through prescribed electronic modes Acceptance of payment through...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-B - 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: 2025 -
Jan 6, 26, 12:52 PM
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: 2025 -
Dec 26, 25, 10:35 AM
2025-12-26 Second Schedule Second Schedule Content THE SECOND SCHEDULE [See section
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Jan 6, 26, 1:00 PM
102120000000091414 2025-11-01 245-OB Board for Advance Rulings Content 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 XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245-OB Year: 2025 -
Nov 1, 25, 10:28 PM
CMS 1.0 102520000000148512 2025-11-01 91 Amendment of rule 68B of Second Schedule [] Amendment of rule 68B of Second Schedule Amendment of rule 68B of Second Schedule. 91. In the Second Schedule to...
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Nov 1, 25, 11:43 PM
CMS 1.0 102520000000148591 2025-11-01 138 Amendment of preamble [] Amendment of preamble Amendment of preamble. 138. In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as...
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Nov 1, 25, 11:51 PM
CMS 1.0 102520000000148563 2025-11-01 145 Repeal of Act 18 of 1944 and savings [] Repeal of Act 18 of 1944 and savings Repeal of Act 18 of 1944 and savings. 145. (1) The Public Debt Act, 1944 is...
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Nov 1, 25, 11:53 PM
CMS 1.0 102520000000148564 2025-11-01 147 Commencement of Part [] Commencement of Part Commencement of Part. 147. This Part shall come into force and shall be deemed to have come into force on the...
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Nov 1, 25, 10:53 PM
CMS 1.0 102520000000148523 2025-11-01 103 Amendment of First Schedule [] Amendment of First Schedule Customs Tariff Amendment of First Schedule. 103. In the Customs Tariff Act, 1975 (51 of 1975)...
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Nov 1, 25, 11:54 PM
CMS 1.0 102520000000148565 2025-11-01 148 Definitions [] Definitions Definitions. 148. In this Part, unless the context otherwise requires,— (a) "pensioner" means a retired Government servant...
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Nov 1, 25, 11:41 PM
CMS 1.0 102520000000148556 2025-11-01 137 Application of this Part [] Application of this Part Application of this Part. 137. (1) This Part shall apply in the first instance to the whole of the...
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Nov 1, 25, 11:55 PM
CMS 1.0 102520000000148566 2025-11-01 149 Powers and authority of Central Government [] Powers and authority of Central Government Powers and authority of Central Government. 149. (1) Without...
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Nov 1, 25, 11:56 PM
CMS 1.0 102520000000148567 2025-11-01 150 Validation [] Validation Validation. 150. Notwithstanding anything contrary contained in any judgment, decree or order of any court, tribunal or authority...
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Jan 23, 26, 7:02 AM
CMS 1.0 102520000000139601 2025-10-31 18 to 21 [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] [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: 2025 -
Jul 12, 26, 7:20 AM
Assessment order under section 270(10) or section 271....166 read with section 377....or an order under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
a notice under section 268(1) after the due date....to a notice under section 268(1)....Date of completion of the assessment under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
424(2), for the purposes of sub-section (3), interest payable under section 424...,— (a) interest payable under section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
439 and initiation of proceedings under section 478 or section 479, if— (a) the...proceedings under section 478 or 479....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
any tax is payable on the basis of any return required to be furnished under section...157; (d) any relief of tax or deduction of tax claimed under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
286, the order under section 294 shall be passed within twelve months from the end...(b) Where in pursuance to section 294(1)(a)(v), the time...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
408. (2) The order referred to in sub-section (1) may be passed at any time during...in response to a notice under section 268; or (b) a regular...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
the report referred to in sub-section (2) of the said section, for a reporting accounting...(7) of the said section, the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
, where, in any tax year, an assessee who is liable to pay advance tax under section...157; (c) any relief of tax allowed under section 159(1) on...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
except an order referred to in section 274(12); or (h) an order made under section...under section 398; or (l) an...
Act: Income-tax Act, 2025 Year: 2025
