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through a Tax Return Preparer authorised to act as such under the Scheme. (2) Every...as a Tax...

Penalty in respect of certain income Penalty in respect of certain income. 271AAC...tax payable...

from income from house property. 25....the income chargeable under the head "Income from house...

chargeable or imposable, or under reports his income, under this Act, he shall,...the amount...

at any lower rates or no deduction of income-tax under section 197, or deeming a...(6A) of section 206C, issuance of...

includes any income chargeable under the head "Capital gains"; (ii)   the capital...sub-clauses (a) and (b);] (ii)   the amount of...

received or receivable from his performance in India, the income-tax payable by...text (a)   his total income in respect...

any income chargeable under the head "Capital gains", arising from the transfer...under that Chapter, 16[the...

deduct an amount equal to 0.1 per cent of such sum exceeding fifty lakh rupees as income-tax...issued, be laid before each House of Parliament, and...

102120000000091295 2025-11-01 194LD Income by way of interest on certain bonds and...issue of a cheque or draft or by any other mode, whichever is earlier, deduct...

102120000000091202 2025-11-01 153B Time limit for completion of assessment under...proviso to section 129; or (v)   in a case where an application made before the...

102120000000091287 2025-11-01 194K Income in respect of units Content Income in respect...of units Income in respect of...

—In this section, "assessed tax" means the tax on the total income determined under...the...

capital gains Tax on long-term capital gains. 112. (1) Where the total income of...computed under item (B) exceeds the...

Content Persons deducting tax to furnish prescribed returns Persons deducting tax...financial year, prepare and deliver or cause to be delivered to...

includes any income, chargeable under the head "Profits and gains of business or...amount of...

income Relevant shipping income. 115V-I. (1) For the purposes of this Chapter, the...relevant shipping income of a tonnage...

return of income. 234F. (1) Without prejudice to the provisions of this Act, where...a person required to furnish a return of...

In section 32F of the Central Excise Act, after sub-section (10), the following sub-sections..., the Interim Board may, within three months from the date of its...

102120000000091193 2025-11-01 148A Procedure before issuance of notice under section...information which suggests that income chargeable to...

IV COMPUTATION OF TOTAL INCOME Heads of income Heads of income. 14....Save as otherwise provided by this...

payable by assessee in case of under-estimate, etc. 216....section 209A or section 212 under-estimated the advance tax...

payable as aforesaid shall, whether it would or would not have been chargeable to income-tax...no greater liability to...

), tax shall be charged on the relevant income or part of relevant income at the...chargeable...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct the income-tax...interest referred to clause (ib) of sub-section (2),...

Content Relief of tax on capital gains in certain cases Relief of tax on capital...The Direct Tax Laws (Amendment)...

basis by reference to the income chargeable under the head “Salaries” or the contributions...any Act, rule, order or...

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

in respect of purchase of electric vehicle. 80EEB. (1) In computing the total income...the 1st day of April, 2020 and subsequent assessment years. (3) The deduction...

exemption under section 17 of the said Act from the operation of all or any of the...for that previous year, and shall be liable to...

Content Tax in the case of block assessment of search cases Tax in the case of block...The total 24[undisclosed] income of...

a domestic company or companies on or before the 31st day of March, 2020, the income-tax...rupees, at the rate of ten per cent; and (b)   the...

Content Income in respect of units of investment fund Income in respect of units...issue of a cheque or draft or by any other mode, whichever is...

sub-section (1) shall be taxable under the other provisions of this Act— Item number...sub-section (1) shall not be taxable...

102120000000091278 2025-11-01 194EE Payments in respect of deposits under National...sub-section (2) of section 80CCA shall, at the time of payment thereof, deduct...

In Schedule III of the Central Goods and Services Tax Act,— (i) in paragraph 8,...meanings respectively as assigned to them in section 2 of the...

under specified agreement Payment under specified agreement. 194-IC...., whichever is earlier, deduct an amount equal to ten per cent of such sum...

to the income included in the gross total income Deductions to be made with reference...to the income included in the...

Computation of tonnage income. 227. (1) The tonnage income of a tonnage tax company...for a tax...

102120000000091198 2025-11-01 151A Faceless assessment of income escaping assessment...Content Faceless assessment of income escaping assessment...

earned in India ; (iii)   income chargeable under the head "Salaries" payable by...relating to computation of total...

declared, distributed or paid by a specified foreign company, the income-tax payable...; and (b)   the amount of...

102120000000090892 2025-10-31 80AA Computation of deduction under section 80M Content...Computation of deduction under section 80M Computation of...

being a company, the income-tax, payable on the total income as computed under...

Content When tax payable and when assessee deemed in default D....(7) of section 206C on the amount of tax specified in the intimation issued...

102120000000090783 2025-10-31 35DDA Amortisation of expenditure incurred under voluntary...any other provision of this Act....CHAPTER IV CHAPTER IV...

102120000000090884 2025-10-31 74 Losses under the head “Capital gains” Content Losses...under the head “Capital gains” Losses...

102120000000090863 2025-10-31 64 Income of individual to include income of spouse...of that parent whose total income...

102120000000091076 2025-11-01 115S Interest payable for non-payment of tax Content...Interest payable for non-payment of tax Interest payable for...

102120000000090904 2025-10-31 80CCG Deduction in respect of investment made under...an equity savings scheme Content Deduction in respect of investment made...

Content Return of income not to be filed in certain cases Return of income not to...a)   his total income in respect of...

this Act; (q)   the procedure for granting of relief or deduction, of any income-tax..., against the...

Instalments of advance tax and due dates Instalments of advance tax and due dates.... 211. (1) Advance tax on the current...

by the Assessing Officer under sub-section (2). (1A) The following income shall...Sub. for "total income" by...

under this Act in respect of any previous year relevant to the assessment year commencing...the Companies Act, 1956 (1 of...

under this Act in such manner and on such basis as appears to the Board to be proper...may be, of any...

tax scheme. 115VP. (1) A qualifying company may opt for the tonnage tax scheme by...Ins. by Act No. 7 of 2025, w.e.f....

and subject to the provisions of this section, in addition to the income-tax chargeable...the provisions of this Act, the...

deducting tax Duty of person deducting tax. 200. (1) Any person deducting any sum...Central Government, shall deliver or cause to be delivered to...

Sub. for "total income" by Act No. 7 of 2025, w.r.e.f. 1-9-2024. 32a....or recomputation under the provisions of this...