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is to be made under sub-section (2), the person responsible for collecting tax shall...Nos. 7 and 8), if the buyer is liable to deduct...

Notwithstanding anything contained in any other provision of this Act, where an assessee...this section, as it stood immediately before its substitution by the Finance...

year and so on. (3) No loss shall be carried forward under this section for more...than four tax years immediately succeeding the...

chargeable under the head "Capital gains" relating to long-term capital assets of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

as income of the tax year in which the transfer took place, it shall be dealt with...section 67 as the income of the...

Where an assessment is to be made under section 176, the Assessing Officer may serve...sub-section (2) of section 139, and the provisions of this...

After a finding of total partition has been recorded by the Assessing Officer under...section 315 for any Hindu family, notices under this...

sub-section (1), deduction shall not be allowed in respect of such expenditure under...any other provisions of this Act for the same or any other...

or investment in the fund exceeds 5% on the 1st April or the 1st October of the tax...it is satisfied within four months of the 1st April or the 1st October of such...

The following sums shall be allowed as deduction in computing income chargeable under...section 3(1) of the Insurance Regulatory and Development...

year, loss computed under the head “Income fromhouse property” cannot be wholly...set off against the income...

Without prejudice to the provisions of this Act, where the Assessing Officer or 23...Act, 1957 (27 of 1957). 23....Ins. by...

agricultural purposes (new asset), then, instead of the capital gains being charged to income-tax...as income of the...

under section 263(1), if— (a)   his total income during the tax year consisted only...)   the tax...

may be notified by the Central Government in this behalf, the provisions of this Act...relating to the computation of total income, treatment of...

enable any other person (herein referred to as the second person) to evade any tax...or interest or penalty chargeable and imposable under this...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax...Laws (Amendment)...

amount of such expenditure incurred during the previous year. (2) The deduction under...any other provision of this Act for the same or any other...

rules. 92CB. (1) The determination of— Item number Spacer Provision text (a)   income...the purposes of this section, "safe harbour" means circumstances in which the...

Content Income escaping assessment....Income escaping assessment. 279. (1) If, in the case of an assessee, any income...

Where tax is deductible at the source under the foregoing provisions of this Chapter...tax has been deducted from that...

group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

In computing the total income of an assessee, being an Indian company, there shall...section 293A of the Companies Act, 1956 (1 of 1956)....CHAPTER...

section 67 as income of the tax year in which three years from the date of the transfer...from which is chargeable under...

refund Interest on excess refund. 234D. (1) Subject to the other provisions of this Act..., where any refund is granted to the assessee under...

chargeable under the head “Capital gains” of the tax year in which such transfer...under the head “Capital gains” of the...

statement or certificate. 234G. (1) Without prejudice to the provisions of this Act...clause (i), or furnish a certificate prescribed under clause...

Any sum imposed by way of interest, fine, penalty, or any other sum payable under...Chapter for the recovery of arrears of tax....CHAPTER XVII...

Without prejudice to the provisions of this Act, where a person is required to intimate...his Aadhaar number under sub-section (2) of section 139AA...

In computing the total income of an assessee, being any person, except local authority...section 29A of the Representation of the People Act, 1951...

this Act to be in excess of the amount which such assessee is liable to pay as tax...or penalty, as the case may be, under...

Shipping Act, 1958 (44 of 1958); (b)   having a length of twenty-four metres or...the Inland Vessels Act, 2021 (24 of 2021). 69....Italicised words...

102120000000098065 2025-11-25 95 Profits chargeable to tax....Content Profits chargeable to tax. Profits chargeable to...

102120000000097978 2025-11-25 8 Income on receipt of capital asset or stock-in-trade..., or both, were received by the specified person; and (ii)   chargeable to...

Ins. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER XIII CHAPTER XIII - INCOME-TAX AUTHORITIES true

group, the parent entity of which is not resident in India, notify the prescribed income-tax...aggregate information in respect of the amount of...

subject to the provisions of this section, be allowed, in computing the total income...the provisions of this Act or under...

Certain transfers to be void. 281. (1) Where, during the pendency of any proceeding under...this Act or after the completion thereof, but before...

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988....Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]...CHAPTER XI...

this Act, the Tax Recovery Officer shall— (a)   if the order is the subject-matter...of further proceeding under this...

in respect of certain inter-corporate dividends. 148. (1) If the gross total income...of a domestic company in any tax year includes any...

Content Liability of person in respect of income included in income of another person...Liability of person in respect of...

102120000000098312 2025-11-25 342 Accumulated income....Content Accumulated income....or set apart any part of its regular...

102120000000097986 2025-11-25 16 Income from salary....Content Income from salary. Income from salary. 16....CHAPTER IV...

scheme and which are attributable to its tonnage tax business, as if such losses...when the company is under the tonnage...

previous year shall be allowed to be carried forward and set off against the income...section 241 of the Companies Act, 2013 (18 of 2013), has...

Entries in the records or other documents in the custody of an income-tax authority...(a)   the production of the records or other documents in the...

144 or under Chapter VIII in respect of income by which the total income of the...assessee is enhanced after computation...

Other provisions. 285. (1) In an assessment, reassessment or recomputation made under...section 279, the tax shall be chargeable at the rate or...

realised. (2) The amount deemed to be income from house property under sub-section...(1) shall be included in the total...

deduction shall be allowed in respect of the expenditure mentioned in sub-section (1) under...any other provision of this Act....CHAPTER IV CHAPTER...

subject to the provisions of this section, be allowed, in computing the total income...any assessment year, no deduction shall be allowed in relation to such profits...

where the proceedings for penalty under section 270A has not been initiated under...Sub. for “one month” by Act No. 7 of...

INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and...

year shall be set off only against income from specified activity. (2) Where for...any tax year, loss computed in respect of a specified activity...

(as computed before making the deduction under this section) of that previous year...any other provision of this Act for the same or any other...

connection with such transfer or redemption or maturity. (4) In computing capital gains under...as per Chapter VII of the Finance (No. 2) Act, 2004...