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determined under section 270(1) shall not include the additional income-tax, if any..., payable...

under the head “Capital gains”, the tax payable by the assessee on the total income...total...

, apply for the purpose of the levy and recovery of tax in the case of any ship,...and determining the sum of tax payable thereon shall be made...

under Chapter VII of the Finance (No. 2) Act, 2004 (23 of 2004), then, the tax payable...gains at the rate of 20%; (ii)  ...

For the purposes of this Act, there shall be the following classes of income-tax...Boards of Revenue...

of the individual for the tax year beginning on the 1st April, 2016 and subsequent...tax years. (3) The deduction under...

which suggests that income chargeable to tax has escaped assessment in the case...of an assessee for the relevant tax...

and the remaining amount, if any, shall be allowed deduction from its income under...of the total income as computed...

for agricultural purposes, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance Act,...

in certain cases. 119. (1) In case of change in constitution of a firm during a tax...year shall be carried forward and set off against the income...

Content Tax on income of registered non-profit organisation. 2....-Income of registered non-profit organisation...

. (5) Separate assessments shall be made under this section on the total income of...of any tax year...

any dividend wholly or partly out of its profits and gains actually charged to income-tax...income (as computed before...

Part— (a)   “block period” means the aggregate of— (i)   the period comprising six tax...years preceding the tax year in which the search was...

” means the total income computed under this Act, without giving effect to the allowance...arithmetic mean of his adjusted...

or (b)   a banking company referred to in section 5(c) of the Banking Regulation Act...one or more company or companies, if the share purchase agreement entered into...

Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax...  the assessee; and (b)   the Principal Commissioner or...

Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...

thereof to such e-commerce participant by any mode, whichever is earlier, deduct income-tax...in the gross amount of such sale or services for the...

on income comprised therein : Provided that no deduction shall be made under this...services or technical services is credited or paid, shall be...

deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...

Scope of total income. 5. (1) Subject to the provisions of this Act, the total income...of any...

A, B, E and this Part of this Chapter, the income-tax payable by a person, being...Total income Rate of...

102120000000098169 2025-11-25 199 Tax on income of certain manufacturing domestic...Content Tax on...

as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...

102120000000098229 2025-11-25 259 Power to call for information by prescribed income-tax...Content Power to call for information by prescribed...

, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...

sub-section (1) of section 16A of that Act....Act, 1957 (27 of 1957)....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...

Income Rate of Income-tax payable A B C 1....under section 263(1), if— (a)   his total...

year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...

which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...

has been derived, the additional amount of income-tax payable on such income and..., which would have been paid...

dependant, being a person with disability; or (b)   paid or deposited any amount under...clause (b) of sub-section (1) shall be deemed to be the...

deduction of actual cost in respect of any machinery or plant has been allowed under...under the head “Profits and gains of business or profession”...

the jurisdiction of different specified income-tax authorities, the question shall...be determined— (a)   by the specified...

another industrial undertaking, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance...

asset, the amount of capital gains as exceeds such investment shall be charged under...section 3 of the National Highways Authority of India Act,...

rate of five per cent of the average adjusted total income of the assessee...." means the total income computed in accordance with the provisions...

or fund against the tax, if any, payable by it, of a sum calculated in accordance...with the provisions of sub-section (2), in respect of its...

Central Government with the Government of any country outside India for recovery of income-tax...under this...

company) to an employee [other than employee referred in sub-clause (i)] whose income...under the head “Salaries” by way of monetary payment (from...

, if,— (a)   none of the beneficiaries has any other income chargeable under this...Act exceeding the maximum amount not...

or body. 310. (1) Income-tax shall not be payable by an assessee (who is a member...as part of his total income. (3) Where...

contained in section 197, the tax payable by an assessee on his total income shall...includes any income chargeable...

the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...to that Act in force in any part of...

contained in any other provisions of this Act, the total undisclosed income of the...block period, determined under...

sub-sections, and such order has been received or passed, as the case may be, by the income-tax...section is made by him; or (vii)   in a case...

notice or other document to be issued by any income-tax authority, such notice or...this Act by any...

under the head "Profits and gains of business or profession". (2) Notwithstanding...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER IV...

102120000000098121 2025-11-25 151 Deduction in respect of royalty income, etc., of...of deduction under this section. (4) In respect of any...

sub-section (1) of section 16A of that Act....Act, 1957 (27 of 1957)....CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL...

powers and discharge the functions conferred on the Appellate Tribunal by this Act...a chartered accountant, or who has been a member of the Indian...

For the purpose of determining the income chargeable under the head "Profits and...lower of actual cost or net realisable value computed in...

of securities transaction tax under the provisions of Chapter VII of the Finance...(No. 2) Act, 2004 (23 of 2004)....Sub....

General or Director General may issue such instructions or directions to the income-tax...statement made or account or other document produced by...

Settlement Commission abates, the Assessing Officer, or, as the case may be, any other income-tax...(2), the Assessing Officer, or, as the case may...

, 2023. (2) The deduction under sub-section (1) shall be allowed for a tax year as...this section in respect of such...

by prescribed income-tax authority under section 259, or exercise of power to inspect...by— (a)   eliminating the...

repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (7) Deduction...

Act, impose penalty on any person who has under-reported his income and such penalty...order is a loss, the amount of...