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to reopen any proceeding connected with the case but which has been completed under...this Act by any...

Content Charge of tax in case of oral trust....to receive any income on behalf or for the benefit of any person under an...

purpose of discharging its functions, have all the powers which are vested in the income-tax...Now the Act No. 2 of 1974)....

any Central Act or State Act or Provincial Act and filing an application for a patent...under the...

of the tax year in which the succession took place up to the date of succession;...(b)   the successor shall be assessed in respect of the income...

under any other provision of this Act and not being in the nature of capital expenditure...and gains of business or profession" and if there is no...

(a); or (ii)   the tax year in which the extension of the undertaking is completed...any other provision of this Act for the same or any other...

particulars of expenditure specified in this clause within such period, to such income-tax...Sub. by Act No. 08 of 2023,...

this Act or an agreement entered into under section 159, which may be required in...Commissioner or Deputy Director or Assistant Commissioner or...

clause (a), shall be determined under sub-section (1) as if such house or houses...Sub. by Act No. 7 of 2025, w.e.f. 1-4-2025....CHAPTER IV CHAPTER...

this Act or grant immunity from prosecution for any offence punishable under this...Act in case of a person whose dispute...

this Act, or grant immunity from prosecution for any offence punishable under this...Act, in case of a person whose...

Content Assessment of persons likely to transfer property to avoid tax. 11....the provisions of this Act, the total income...

If during any proceedings under this Act, it is found that a person being a registered...non-profit organisation has any specified...

-Heads of income Heads of income. 13....Save as otherwise provided in this Act, all incomes...

skill development project by a company, shall be allowed as a deduction, in the tax...any other provision of this Act for the same or any other...

this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...

Words "total income, including the" omtt. by Act No. 7 of 2025, w.r.e.f. 1-9-2024...Sub. for "total income including the...

(as computed before making the deduction under this section) of that tax year arising...beyond the tenth tax year from the...

Gazette, for the purposes of rectification of any mistake apparent from record under...section 154 or other amendments under section 155 or issue...

scheme, by notification in the Official Gazette, for the purposes of issuing notice under...the assessee to get his accounts audited under...

, as computed under this Act in respect of any previous year relevant to the assessment...of such assessee chargeable to...

year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...

” means any income derived from a foreign exchange asset; (c)   “long-term capital...gains” means income chargeable under...

per cent of profits derived from the business of operation of ships (computed under..."Profits and gains of business or profession" and before making any deduction...

Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...

of tonnage. 115VV. (1) In the case of every company which has opted for tonnage tax...to that previous year shall be computed as if the option for tonnage...

or any income accrues or arises to him, such income shall be chargeable to income-tax...in...

as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act..., 1956 (42 of 1956) and, where employees' stock option has been granted...

by notification in the Official Gazette, for the purposes of revision of orders under...Item number Spacer Provision text (a)   eliminating the interface between the...

Content Fee for default in furnishing return of income....Fee for default in furnishing return of income. 428....a return of...

association of persons to whom a building or part thereof is allotted or leased under...a contract of the nature referred to in section 53A of the Transfer of Property...

of this section as it stood immediately before its substitution by the Finance Act...Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f....

(2) shall be deemed to be the profits and gains of such business chargeable to tax...Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025....CHAPTER IV...

of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...

any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...

Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...the profits and gains of such business of the non-resident assessee chargeable to...

102120000000098026 2025-11-25 56 Special provision in case of interest income of...shall be chargeable to tax under the...

interest on loan taken for higher education. 80E. (1) In computing the total income...deduction specified in sub-section (1) shall be allowed in computing the total...

Depreciation Depreciation. 115VK. (1) For the purposes of computing depreciation under...business and for purposes other than tonnage tax...

notification in the Official Gazette, for the purposes of giving effect to an order under...Item number Spacer Provision text (a)   eliminating the interface between the...

agreement and prior to the date of entering into the agreement, any return of income...has been furnished under the provisions of section 139 for...

435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...

this Act; or (c)   an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n)   an...

Deduction in respect of health insurance premia. 80D. (1) In computing the total income...by any mode as specified in sub-section (2B), in the previous year out of his...

to the other provisions of this section, the provisions relating to the tonnage tax...qualifying company: Providedthat where the amalgamated company is not a tonnage...

the Patents Act, 1970 (39 of 1970), and his gross total income of the previous year...the Patents Act, 1970 (39 of 1970),...

; (d)   any Government company as defined under section 2(45) of the Companies Act...loan or deposit or specified sum is taken or accepted, both,...

sub-section (1) shall be imposed by the Joint Commissioner of Income-tax: 14-18[...Providedthat any penalty under...

has been furnished by an entity to which such order applies under the provisions...this section, all other provisions of this Act shall apply and...

expedient for implementing the recommendations of the Central Pay Commissions under

as a firm. 184. (1) A firm shall be assessed as a firm for the purposes of this Act...interest, salary, bonus, commission or remuneration shall not be chargeable to...

In section 31 of the principal Act, sub-sections (1) and (2) shall be omitted.

for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...

of making an assessment (including an assessment, reassessment or recomputation under...section 147) of the income of the deceased and for the...

Notwithstanding anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...

Compensation Compensation. 269J. (1) Where any immovable property is acquired under...under section 4 of that Act on the...

Officer shall proceed to compute the total income of the assessee under sub-section...Ins. by Act No. 15 of 2024, w.e.f....

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...