Search

102120000000091014 2025-11-01 109 “Distributable income”, “investment company” and...[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]...CHAPTER...

Where under an agreement or other arrangement, the tax deductible on any income,..., claims that no...

102120000000091191 2025-11-01 147 Income escaping assessment Content Income escaping...assessment Income escaping...

102120000000091308 2025-11-01 196B Income from units Content Income from units Income...issue of a cheque or draft or by...

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

Act, 1961 (43 of 1961) or any other public facility of a similar nature as may be...Act,...

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

102120000000091526 2025-11-01 271GC Penalty for failure to submit statement under...[Penalty for failure to submit statement under section 285....

provision of this Act in computing the investment income of a non-resident Indian...chargeable under the head "Capital...

the provisions of this Act in computing the total income of any person for any period...Sub. for "2025" by Act No. 7 of...

102120000000091537 2025-11-01 273 False estimate of, or failure to pay, advance tax...was required to pay advance tax in accordance with the notice...

102120000000090954 2025-11-01 80QQB Deduction in respect of royalty income, etc ,...of certain books other than text-books Content Deduction in respect of royalty...

CMS 1.0 102520000000139892 2025-10-31 76 Omitted by the Finance Act, 1992, w.e.f....1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993...

CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f....1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993...

102120000000091513 2025-11-01 271CA Penalty for failure to collect tax at source...the tax as required by or under the...

. 115WJ. (1) Every assessee who is liable to pay advance tax under section 115WI,...per cent of the tax assessed...

otherwise allowable under this Act in respect of— Item number Spacer Provision text...Sub. by Act No. 08 of 2023, w.e.f....

Income from foreign currency bonds or shares of Indian company. 196C....payee or at the time of payment thereof by any mode, whichever is earlier, deduct...

102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...and 80CCD Content Limit on deductions under sections 80C, 80CCC...

game, the income-tax payable shall be the aggregate of— Item number Spacer Provision...text (i)   the amount of...

102120000000091331 2025-11-01 206CA Tax collection account number Content Tax collection...the provisions of sub-section (5A) or sub-section (5B)...

102120000000091550 2025-11-01 276BB Failure to pay the tax collected at source Content...Failure to pay the tax collected at source Failure to pay...

102120000000090818 2025-10-31 44DA Special provision for computing income by way...by way of royalties, etc., in case of non-residents. 44DA. (1) The...

102120000000091233 2025-11-01 165 Case where part of trust income is chargeable Content...Case where part of trust income is chargeable Case where...

under the Income-tax Act, 1961(43 of 1961), as...

of Part C of Chapter XIX) this Act, the Income-tax Act, 1961 (43 of...

or the total income of any other person in respect of which he is assessable under...to...

102120000000091052 2025-11-01 115H Benefit under Chapter to be available in certain...cases even after the assessee becomes resident Content Benefit...

section 256 or on an appeal under section 260A of the Income-tax Act,...

Tax deduction and collection account number Tax deduction and collection account...number. 203A. (1) Every person, deducting...

)(ac) of the Income-tax Act, 1961 (43 of 1961); or (c)   as specified in...

102120000000091109 2025-11-01 115VU Minimum training requirement for tonnage tax...company Content Minimum training requirement for tonnage tax...

102120000000091016 2025-11-01 111 Tax on accumulated balance of recognised provident...fund Content Tax on accumulated balance of recognised...

proceedings before Special Court. 280D. (1) Save as otherwise provided in this Act...For definition of "Public Prosecutor" now read section 2(1)(v)...

102120000000090865 2025-10-31 66 Total income Content Total income CHAPTER VI AGGREGATION...OF INCOME AND SET OFF OR CARRY...

102120000000091079 2025-11-01 115TB Interest payable for non-payment of tax Content...Interest payable for non-payment of tax Interest payable for...

INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME Transfer of income...is no transfer of the assets from which...

102120000000091094 2025-11-01 115VF Tonnage income Content Tonnage income Tonnage...income. 115VF....shall not be...

Undisclosed income of any other person 46[Undisclosed income of any other person...Sub. by Act No. 7 of 2025, w.r.e.f....

from tonnage tax scheme Exclusion from tonnage tax scheme. 115VZC. (1) Where a tonnage...advantage under this Chapter. (3)...

the Indian Income-tax Act, 1922 (11 of 1922) or under the...

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

tax in India Content Recovery of Indian tax in Pakistan and Pakistan tax in India...Recovery of Indian...

102120000000091229 2025-11-01 162 Right of representative assessee to recover tax...assessee to recover tax paid. 162. (1) Every representative...

payable for non-payment of tax by specified person. 115TE....was payable and ending with the date on which the tax is actually paid....CHAPTER...

any other section in any tax year or under this section in any other tax year, if...in one or more...

authority stating that he has no liability under this Act or the Wealth-tax Act,...1957 (27 of...

, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act...For text of section 401 of Act No....

under the head “Capital gains” and shall be deemed to be the income of the tax year...as follows:—   A = B + C — D,  ...

Act, 1961 (43 of 1961). (3) Every application in respect of the cases specified...sub-section (4), such person shall be...

of any sort or from gambling or betting of any form or nature whatsoever, the income-tax...shall be the aggregate of— Item number Spacer Provision...

102120000000091106 2025-11-01 115VR Renewal of tonnage tax scheme Content Renewal...of tonnage tax scheme Renewal of tonnage...

or 378; or (c)   any order passed under section 245D(4) of the Income-tax Act,...

non-payment of tax by company. 115QB....was payable and ending with the date on which the tax is actually paid....income...

CMS 1.0 102520000000148592 2025-11-01 146 Amendment of Act 28 of 2016 [] Amendment...of Act 28 of 2016 PART III AMENDMENT TO THE FINANCE...

sub-section (1) may provide for the adaptations or modifications subject to which the Income-tax...Act,...

102120000000091236 2025-11-01 167A Charge of tax in the case of a firm Content Charge...of tax in the case of a firm DD....total...

in a business or profession, the profits and gains whereof are assessable to income-tax...for that tax year and shall be...

102120000000091107 2025-11-01 115VS Prohibition to opt for tonnage tax scheme in...certain cases Content Prohibition to opt for tonnage tax scheme...

an individual, shall be allowed a deduction of amount paid as interest during a tax...in computing the total income in respect of the initial...