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Apr 1, 26, 11:42 AM
of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
purposes of this section, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance Act,...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54G Year: 2025 -
Apr 1, 26, 11:40 AM
Mode of computation of capital gains. 72. (1) Income chargeable under the head “Capital...or under Chapter VIII; (b) any...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:55 PM
section 151 and section 153, in the case of a person where a search is initiated under...section 132 or books of account, other documents or any assets are requisitioned...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 153A Year: 2025 -
Jul 6, 26, 3:48 PM
be liable to assessment in his own name in respect of that income; but any such...shall not, in respect of that income, be assessed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 161 Year: 2025 -
Apr 1, 26, 11:43 AM
of accounting in certain cases. 277. (1) For the purposes of determining the income...chargeable under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
Act, the amount deemed as income in sub-section (1) shall not be allowed as a deduction...under this...
Act: Income-tax Act, 2025 Year: 2025 -
Mar 27, 26, 2:23 PM
individual or a Hindu undivided family (other than those who are required to deduct income-tax...whichever is earlier, deduct an amount equal to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194M Year: 2025
