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Jan 6, 26, 12:52 PM
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989....Original section was inserted by the Taxation Laws (Amendment)...
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 - 80QQ Year: 2025 -
Apr 1, 26, 11:41 AM
when salary, etc., is paid in arrears or in advance. 157. (1) Where the total income...arrear or advance salary; or (b) salary for more than twelve months in any one...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
rectifying any mistake apparent from the record, amend any order passed by it under...refund or otherwise increasing the liability of the assessee, shall not be made...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 254 Year: 2025 -
Jan 6, 26, 12:54 PM
—Computation of tonnage income from business of operating qualifying ships Computation...to the contrary contained in sections 28 to 43C, in the case of a company, the...
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 - 115VA Year: 2025 -
Jan 6, 26, 1:01 PM
[Omitted by the Finance Act, 1986, w.e.f. 1-10-1986....Original section was inserted by the Income-tax (Amendment)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276AA Year: 2025 -
Jan 6, 26, 1:01 PM
to make and deliver an account or a statement or declaration relating to any income...or any fringe benefits chargeable to tax which is false and...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278 Year: 2025 -
Apr 1, 26, 11:42 AM
then the capital gain computed by the followiing formula shall not be charged under...section 67:— Where, A = the capital gains not to be charged...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
If a person makes a statement in any verification under this Act or under any rule...believe to be true, he shall be...
Act: Income-tax Act, 2025 Year: 2025
