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Apr 1, 26, 11:41 AM
Carry forward and set off of business loss. 112. (1) Where for any tax year, loss...computed under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or under...Sub. by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 72AA Year: 2025 -
Apr 1, 26, 11:43 AM
The return of income under section 263 required to be furnished by the person specified...Person furnishing return of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:53 PM
the period for which the information and document shall be kept and maintained under...Sub. for "thirty" by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92D Year: 2025 -
Apr 1, 26, 11:40 AM
the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:51 PM
[Omitted by the Finance Act, 1985, w.e.f. 1-4-1986....Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....This section was omitted by the Direct...
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 - 80F Year: 2025 -
Jan 6, 26, 1:00 PM
section 269C or for the purpose of making an order under section 269F in respect...section 38A of the Wealth-tax Act, 1957...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX Language: English Features: Acts Sections - Income tax act: Section - 269L Year: 2025 -
Apr 1, 26, 11:45 AM
Central Government may, by notification provide that deduction or collection of tax...shall be deducted under section 393(2) (Table: Sl....CHAPTER...
Act: Income-tax Act, 2025 Year: 2025
