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Apr 1, 26, 11:41 AM
, is included in the total income of the assessee under this Chapter or under section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
part in relation to the affairs of the company. (2) For the purposes of this section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
be false or does not believe to be true; or (b) to commit an offence under section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
years and with fine. (2) For the purposes of establishing the charge under this section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
register of valuers in which the names and addresses of persons registered under sub-section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
or (b) actually received, whichever is earlier. (2) For the purposes of this section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
Irrespective of anything to the contrary contained in this Act, the provisions of this section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
2) Where the net result of computation of income made for any tax year under sections
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
sum allocated by way of bonus on such policy. (2) The payment referred in sub-section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
the purposes of the business or profession, the deduction allowable under sub-section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
the financial year in which such appeal is filed or transferred to him under section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
a person other than an associated enterprise (“other person”) shall, for sub-section
Act: Income-tax Act, 2025 Year: 2025 -
Jan 23, 26, 7:25 AM
ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE ELEVENTH SCHEDULE See section...32A, section 32AB, section...
Act: Income-tax Act, 1961 Chapter: SCHEDULE - SCHEDULE Language: English Features: Acts Sections - Income tax act: Eleventh Schedule Year: 2025 -
Apr 1, 26, 11:47 AM
VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...
Act: Income-tax Act, 2025 Year: 2025 -
May 15, 26, 7:04 AM
DEPOSITS Content PERMITTED MODES OF INVESTMENT OR DEPOSITS SCHEDULE XVI [See section...The modes of investing or depositing the money referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS SCHEDULE VIII [See section...A political party registered under section 29A of the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
Schedule XIV INSURANCE BUSINESS Content INSURANCE BUSINESS SCHEDULE XIV [See section...earlier inter-valuation period. (2) Any expenditure which is inadmissible under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:47 AM
INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM SCHEDULE VI [See section...arisen to, or received, as a result of transfer of capital asset referred to...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098380 2025-11-25 410 Credit for advance tax. Content Credit for advance tax. Credit for advance tax. 410. Any sum, other than a penalty or interest, paid by or recovered from an...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098301 2025-11-25 331 Liability of partners of limited liability partnership in liquidation. Content Liability of partners of limited liability partnership in liquidation. 16.-Liability...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098299 2025-11-25 329 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, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098467 2025-11-25 497 Trial of offences as summons case. Content Trial of offences as summons case. Trial of offences as summons case. 497. The Special Court, irrespective of anything...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098314 2025-11-25 344 Business undertaking held as property. Content Business undertaking held as property. 3. -Commercial activities by registered non-profit organisation Business...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098371 2025-11-25 401 Bar against direct demand on assessee. Content Bar against direct demand on assessee. Bar against direct demand on assessee. 401. Where tax is deductible at the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098374 2025-11-25 404 Conditions of liability to pay advance tax. Content Conditions of liability to pay advance tax. Conditions of liability to pay advance tax. 404. Advance tax shall...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098210 2025-11-25 240 Taxpayer’s Charter. Content Taxpayer’s Charter. Taxpayer’s Charter. 240. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098208 2025-11-25 238 Control of income-tax authorities. Content Control of income-tax authorities. Control of income-tax authorities. 238. The Board may, by notification, direct that...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098207 2025-11-25 237 Appointment of income-tax authorities. Content Appointment of income-tax authorities. Appointment of income-tax authorities. 237. (1) The Central Government may...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098206 2025-11-25 236 Income-tax authorities. Content Income-tax authorities. CHAPTER XIV TAX ADMINISTRATION A.-Authorities, jurisdiction and functions Income-tax authorities. 236. For...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098318 2025-11-25 348 Audit. Content Audit. Audit. 348. Where the total income of a registered non-profit organisation, without giving effect to the provisions of this Part, exceeds the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098317 2025-11-25 347 Books of account. Content Books of account. 4. -Compliances Books of account. 347. Where the total income of a registered non-profit organisation, without giving...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098316 2025-11-25 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility. Content...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098320 2025-11-25 350 Permitted modes of investment. Content Permitted modes of investment. Permitted modes of investment. 350. (1) The modes of investing or depositing the money under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098385 2025-11-25 415 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. Content Stay of proceedings in pursuance of certificate and amendment or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102120000000098387 2025-11-25 417 Recovery through State Government. Content Recovery through State Government. Recovery through State Government. 417. If the recovery of tax in any area has been...
Act: Income-tax Act, 2025 Year: 2025
