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Apr 1, 26, 11:45 AM
435. (1) Where, as a result of any order passed in appeal or other proceeding under...this Act, refund of any amount becomes due to the assessee,...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:54 PM
to the other provisions of this section, the provisions relating to the tonnage tax...qualifying company: Providedthat where the amalgamated company is not a tonnage...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VY Year: 2025 -
Jan 6, 26, 12:48 PM
of this section as it stood immediately before its substitution by the Finance Act...Explanation 1.— [Omitted by the Finance Act, 2003, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10A Year: 2025 -
Jan 6, 26, 12:50 PM
Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...the profits and gains of such business of the non-resident assessee chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBD Year: 2025 -
Jan 6, 26, 12:52 PM
the Patents Act, 1970 (39 of 1970), and his gross total income of the previous year...the Patents Act, 1970 (39 of 1970),...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80RRB Year: 2025 -
Jan 6, 26, 1:01 PM
sub-section (1) shall be imposed by the Joint Commissioner of Income-tax: 14-18[...Providedthat any penalty under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271DB Year: 2025 -
Apr 1, 26, 11:44 AM
this Act; or (c) an order being an intimation under section 270(1) or 399(1),...made under section 434; or (n) an...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:56 PM
as a firm. 184. (1) A firm shall be assessed as a firm for the purposes of this Act...interest, salary, bonus, commission or remuneration shall not be chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVI - SPECIAL PROVISIONS APPLICABLE TO FIRMS Language: English Features: Acts Sections - Income tax act: Section - 184 Year: 2025
