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. 2) Act, 1998, w.e.f. 1-4-1999;] (viii)   any income chargeable under the head "...Bank of India established...

In section 72AA of the Income-tax Act, with effect from the 1st April, 2026,— (i)...CHAPTER III CHAPTER III - DIRECT...

2025-11-01 115M Special provision for disallowance of deductions and rebate of income-tax...Content Special provision for disallowance of...

In section 27 of the Customs Act, in sub-section (1), the Explanation shall be numbered...clarified that the period of limitation of one year in case of claim of refund...

In section 1 of the principal Act,— (a) in sub-section (3), for the words "in the...omitted; (ii) the words "and in the State of Jammu and Kashmir which adopts this...

102120000000091037 2025-11-01 115BBB Tax on income from units of an open-ended equity...oriented fund of the Unit Trust of India or of Mutual Funds...

In section 32E of the Central Excise Act, after sub-section (5), the following proviso...shall be inserted, namely:— "Provided that no application shall be made...

In section 206C of the Income-tax Act,— (a) in sub-section (1),— (i) in the Table...for the time being in force, or in...

In section 32 of the Central Excise Act, after sub-section (3), the following proviso...be inserted, namely:— "Provided that the Settlement Commission so constituted...

The following income shall be chargeable to income-tax under the head "Profits and...the...

In section 28 of the Customs Act, in Explanation 1, after clause (b), the following...clause shall be inserted, namely:— "(ba) in a case where duty is paid...

In section 127G of the Customs Act, after the first proviso, the following proviso...and from the 1st day of April, 2025, the functions of the Settlement Commission...

In section 127H of the Customs Act, after sub-section (3), the following sub-section...On and from the 1st day of April, 2025, the power of the Settlement Commission...

In section 32L of the Central Excise Act, after sub-section (3), the following sub-section...On and from the 1st day of April, 2025, the power of the Settlement Commission...

In section 127D of the Customs Act, after sub-section (2), the following sub-section...On and from the 1st day of April, 2025, the power of the Settlement Commission...

In section 127F of the Customs Act, after sub-section (4), the following sub-section...1st day of April, 2025, the powers and functions of the Settlement Commission...

In section 32G of the Central Excise Act, after sub-section (2), the following sub-section...On and from the 1st day of April, 2025, the power of the Settlement Commission...

In section 32J of the Central Excise Act, after the first proviso, the following...and from the 1st day of April, 2025, the functions of the Settlement Commission...

In section 32K of the Central Excise Act, after sub-section (3), the following sub-section...On and from the 1st day of April, 2025, the power of the Settlement Commission...

In section 127B of the Customs Act, after sub-section (5), the following provisos...shall be inserted, namely:— "Provided that no application shall be made...

In section 32-I of the Central Excise Act, after sub-section (4), the following sub-section...1st day of April, 2025, the powers and functions of the Settlement Commission...

(a) ₹ 75000 or the salary, whichever is less, where income-tax is computed under...Gratuity received...

In section 34 of the Central Goods and Services Tax Act, in sub-section (2), for...liability of the supplier shall be permitted, if the— (i) ...

Clause Definitions A B C 1....of India Act, 1992 (15 of 1992) or regulated under the International Financial...

In section 127C of the Customs Act, after sub-section (10), the following sub-sections..., the Interim Board may, within three months from the date of its constitution...

In section 107 of the Central Goods and Services Tax Act, in sub-section (6), for...Provided that in case of any order demanding penalty without...

the Income-tax Act, 1961, as it stood immediately before its repeal by this...

for making orders under section 104. 106....[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER XI CHAPTER XI - ADDITIONAL...

102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax...year”...

102120000000090899 2025-10-31 80CCB Deduction in respect of investment made under...chargeable to tax, units of any Mutual Fund specified...

section 104 Content Approval of Inspecting Assistant Commissioner for orders under...[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER...

In section 13 of the Central Goods and Services Tax Act, sub-section (4) shall be...CHAPTER IV CHAPTER IV - INDIRECT TAXES...

In section 12 of the Central Goods and Services Tax Act, sub-section (4) shall be...CHAPTER IV CHAPTER IV - INDIRECT TAXES...

under sections 148 and 148A. 149. (1) No notice under section 148 shall be issued...Sub. by Act No. 15 of 2024, w.e.f....

of arrears under this Schedule, the Tax Recovery Officer shall cause to be served...to show cause or is brought before the...

102120000000090898 2025-10-31 80CCA Deduction in respect of deposits under National...or payment to a deferred annuity plan Content Deduction in respect of deposits...

245C Content Procedure on receipt of an application under section 245C Procedure...application was allowed to be proceeded with by the Settlement Commission and the...

during the said financial year under any provision of this Act from any income (...tax payable:...

In section 39 of the Central Goods and Services Tax Act, in sub-section (1), for...CHAPTER IV CHAPTER IV - INDIRECT TAXES...

number under this Act, such person shall furnish a certificate in the prescribed...authority stating that he has no liabilities...

under section 208 has failed to pay such tax or the advance tax paid by the assessee...—In this section,...

to that Act in force in any part of India), income-tax shall not be payable by the...where no...

does not form part of the total income under this Act in accordance with such method...which does not form part of the...

to income-tax, shall, on or before the due date, furnish a return of his income...Money (Undisclosed Foreign...

In section 5 of the principal Act, in sub-section (4), after the words "upon the...transferability of Government securities contained in any notification issued...

to such other State which adopts this Part by resolution passed in that behalf under...West Bengal and in the Union territories and in any other State which adopts this...

of tax sought to be evaded shall be the tax on the total income assessed as reduced...self-assessment...

to income-tax under the head "Income from other sources", if it is not chargeable..., shall be...

provision of this Act, the income-tax payable shall be the aggregate of,— Item number...per cent on the aggregate of such...

payee or at the time of payment thereof by any mode, whichever is earlier, deduct income-tax...4) of section 90 or sub-section (4) of section 90A,...

Tax on updated return. 140B. (1) Where no return of income under sub-section (1)..., additional...

paid by such employee under sub-section (1), such employee shall, under this Act...; or (ii)   any credit of such payment...

—Basis of charge Charge of fringe benefit tax. 115WA. (1) In addition to the income-tax...on or after the 1st day of...

102120000000091473 2025-11-01 269R Properties liable for acquisition under this Chapter...not to be acquired under other laws Content Properties...

or income of any other person in respect of whom he is assessable under this Act...the scheme notified...

tax paid over the regular income-tax payable of that year: Provided that where the...amount of...

be profits and gains of business or profession and accordingly chargeable to income-tax...to tax...

(v)   any deduction, from the Indian income-tax payable, allowed under section...

102120000000098143 2025-11-25 173 Definitions of certain terms relevant to determination...Definitions of certain terms relevant to determination...

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