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1 अप्रैल 26, 11:41 am
247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b) expenditure of capital nature referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b); B = income-tax computed under sub-section (1)(b)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
in this Act,— (a) it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
possession, has reason to believe that— (a) any person to whom a summons under section...131(1) or a notice under section 142(1) of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
non-residents. 60. (1) Irrespective of anything to the contrary contained in sections...(2). (2) The deduction allowable under sub-section (1)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
2(101) or section 72, the gains on the transfer or redemption or maturity, of a...capital asset as mentioned in sub-section (2) shall be treated as...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
(1). (3) The directions of the Board under sub-section (1) may authorise any other...of income; and (d) cases or classes of cases. (5) Without prejudice to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
India, shall furnish— (a) the Permanent Account Number allotted to him under section...such Permanent Account Number has been allotted to any person referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
(3); and (b) its profits from incidental activities referred to in sub-section...(7). (2) Where the aggregate of all such incomes specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098423 2025-11-25 453 Penalty for failure to comply with provisions of section...188 Content Penalty for failure to comply with provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b) not chargeable to tax under section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
of acquisition of a residential house property as per the provisions of this section...on the 1st April, 2016 and subsequent tax years. (3) The deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
contained in any other provision of this Act and subject to the provisions of this section...per the provisions of Chapter VII; and (ii) ignored for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
under the relevant law; (c) duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
dissolution Discontinued business. 320. (1) Irrespective of anything contained in section...268(1). (7) Irrespective of anything contained in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
employer, shall be allowed as deduction in computing income chargeable under section... any sum paid by way of contribution towards a pension scheme referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
arrangement, in writing, the tax deductible on any income, other than interest in section...by an order in writing, allow or reject the application as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
282, the notice under section 280 may be issued at any time for the purpose of making...274(6). (2) The provisions of sub-section (1) shall not...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
amount paid as interest during a tax year, subject to the provisions of this section...made out of his income chargeable to tax. (2) The deduction referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
income of an assessee, there shall be deducted, as per the provisions of this section... the contribution is made in cash exceeding ₹ 2000. (3) Deduction under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
61 in so far as it relates to business referred to in section 61(2) (Table: Sl....No. 5), shall not apply in respect of the income referred to in this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
this Chapter. (2) If an assessee has any income of the nature as specified in section...140, then direct payment of tax for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
) in respect of which such authority is authorised for the purposes of this section..., or relevant to, any proceeding under this Act. (2) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
171 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
102120000000098438 2025-11-25 468 Penalty for failure to comply with the provisions of section...397 Content Penalty for failure to comply with the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
341 and accumulated or set apart income under section 342, to the extent of 15%...350. (2) The deemed accumulated income under this section shall...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
any sum in the hands of the legal representative as per the provisions of sub-section...assessee for the purposes of this Act. (4) Subject to the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
payable by the assessee on the total income, subject to the provisions of sub-section...(1)(i). (3) The provisions of sub-section (1)(b) shall not...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
relevant tax year”) in which it is chargeable to tax as per this Part— (a) sections...been given full effect to for that tax year itself; (b) no loss referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B) section...on the health of such employee under any scheme approved, for the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
263(1), or by notice given under section 268(1) or 280, he shall be punishable,—...(1) for failure to furnish in due time the return of income under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
safe harbour rules. 167. (1) The determination of— (a) income referred to in section...9(2); or (b) arm’s length price under section 165 or...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
506 Content Penalty for failure to furnish information or document under section...Penalty for failure to furnish information or document under...
Act: आयकर अधिनियम, 2025 Year: 2025

