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trade or both were received by the specified person; and (ii)   chargeable to income-tax...as income of such specified...

section 285A Content Penalty for failure to furnish information or document under...section 285A Penalty for failure to furnish information or document...

or the total income of any other person for which he is assessable under this Act...during any...

102120000000091232 2025-11-01 164A Charge of tax in case of oral trust Content Charge...of tax in case of oral trust Charge of...

such property; (b)   income derived from property held under trust in part only...of the income from such property; (c)  ...

in the corresponding entry in column (3) of the said Table, of such amount as income-tax...or after collecting, fails to pay the...

. (2) Irrespective of the repeal of the Income-tax Act, 1961 (43 of...

Content Assessment of persons likely to transfer property to avoid tax K....alienate their assets Assessment of persons likely to transfer property to avoid...

, where the regular income-tax payable for a previous year by a person, other than...for such previous year and he shall be liable to pay...

of the Income-tax Act, 1961 (43 of 1961); and (b)   such assessee is...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

Act, 1961 (43 of 1961); and (b)   such assessee is eligible to claim a deduction...Act,...

Act, 1961 (43 of 1961); and (ii)   the deduction under this Act shall be...

102120000000091105 2025-11-01 115VQ Period for which tonnage tax option to remain...which tonnage tax option to remain in force. 115VQ. (1) An...

Income-tax Act, 1961 (43 of 1961) prior to the date of initiation of the...

issued, be laid before each House of Parliament, and shall be binding on the income-tax...Ins. by Act No. 08 of 2023,...

section 294A of the Income-tax Act, 1961....section 294A of the...

102120000000091095 2025-11-01 115VG Computation of tonnage income Content Computation...of tonnage income Computation of tonnage...

102120000000091245 2025-11-01 173 Recovery of tax in respect of non-resident from...his assets Content Recovery of tax in respect of non-resident...

Deductions from income from house property Deductions from income from house property...Income chargeable...

Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025. 14....Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025....CHAPTER XVII CHAPTER XVII - COLLECTION AND...

the second proviso to section 80G(5) of the Income-tax Act, 1961 (43 of...

person who pays any instalment or instalments of advance tax under sub-section (1...the advance tax payable on his current...

Failure to furnish returns of income Failure to furnish returns of income. 276CC....under sub-section (1) of section 139...

Content Deduction of tax in case of specified senior citizen Deduction of tax in...Chapter VI-A and rebate allowable under...

102120000000091132 2025-11-01 115WL Application of other provisions of this Act Content...Act. 115WL....CHAPTER XII-H CHAPTER XII-H -...

In section 17 of the Central Goods and Services Tax Act, in sub-section (5), in clause...CHAPTER IV CHAPTER IV - INDIRECT...

to tax Profits chargeable to tax. 59. (1) The provisions of sub-section (1) of section...41 shall apply, so far as may be, in computing the...

Refund for denying liability to deduct tax in certain cases. 239A. (1) Where under...an agreement or other arrangement, in writing, the...

provision of this Act for the same or any other tax year. (4) The deduction under...” means gross total...

—Income from house property Income from house property. 22....business or profession carried on by him the profits of which are chargeable to...

Act, 1961 (43 of 1961); or (ix)   any other person as may be prescribed; (b)   “...imposed under...

the assessee less depreciation actually allowed under this Act or under the...

section 131(1) or a notice under section 142(1) of the Income-tax Act,...

section 131(1) or a notice under section 142(1) of the Income-tax Act,...

102120000000090950 2025-11-01 80PA Deduction in respect of certain income of Producer...income of an assessee, being a Producer Company having a...

w.e.f. 1-4-1989] [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989] B....[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]...CHAPTER IV CHAPTER...

of the husband and of the wife under any head of income shall not be assessed as...of the husband and of the wife under...

4) of section 90 or sub-section (4) of section 90A, as the case may be, then, income-tax...at the time of payment thereof by any mode, whichever is...

Deduction from tax on certain securities Deduction from tax on certain securities...[Omitted by the Finance Act, 1988,...

102120000000090949 2025-11-01 80P Deduction in respect of income of co-operative...assessee being a co-operative society, the gross total income...

any profits and gains from life insurance business, the income-tax payable shall..., at the rate of twelve and one-half per cent; and (ii)   the...

Penalty for failure to deduct tax at source Penalty for failure to deduct tax at...payment of,] the whole or any part of the...

102120000000091130 2025-11-01 115WKA Recovery of fringe benefit tax by the employer...from the employee Content Recovery of fringe benefit tax by...

102120000000091553 2025-11-01 276CCC Failure to furnish return of income in search...return of income in search cases. 276CCC....Ins. by...

statements of tax collected at source. 206CB. (1) Where a statement of tax collection...due to, the collector, as required...

102120000000091363 2025-11-01 232 Recovery by suit or under other law not affected...Content Recovery by suit or under other law not affected...

the provisions of this Act in computing the total income of any person for any period...of income of the assessee during...

Content Income of trusts or institutions from contributions Income of trusts or...previous year in which such services are so provided and shall be...

102120000000090799 2025-10-31 43CB Computation of income from construction and service...contracts Content Computation of income from construction...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...issue of a cheque or draft or by any other mode,...

for payment of advance tax C....—Advance payment of tax Liability for payment of advance tax. 207. (1)...

Act, 1961 (43 of 1961) with respect to such application; (b)   the amount repaid...Act,...

the Supreme Court in an appeal under section 261 of the Income-tax Act,...

the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding...of assessment, be apportioned under...

BE MADE IN COMPUTING TOTAL INCOME A....total income of an assessee, there shall be allowed from his gross total...

102120000000090983 2025-11-01 92 Computation of income from international transaction...having regard to arm’s length price Content Computation of...

further that no deduction under this section shall be allowed to any undertaking..., where a deduction is allowed under this section in computing...

computed separately under this Part as per their respective share shall be included...in their total income. (2) The relief available...