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Jan 6, 26, 12:50 PM
capital asset is an asset in respect of which a deduction on account of depreciation under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50A Year: 2025 -
Apr 1, 26, 11:44 AM
The Competent Authority may call for and examine the record of any proceeding under...a fresh order under the said section. (2) For the purpose of...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
as "Authority for Advance Rulings": Provided that the Authority shall cease to act...as an Authority for Advance Rulings for the purposes of Chapter V of the Customs...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245-O Year: 2025 -
Jan 6, 26, 1:02 PM
The prescribed income-tax authority or the person authorised by such authority shall...within such time and alongwith such information, which is in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285BB Year: 2025 -
Jan 6, 26, 12:51 PM
Where for any assessment year the net result of computation under the head "Income...from any other head of income in...
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 - 71B Year: 2025 -
Jan 6, 26, 12:59 PM
) Where— Item number Spacer Provision text (i) an order of settlement passed under...; or (ii) after the passing of an order of settlement...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-A - SETTLEMENT OF CASES Language: English Features: Acts Sections - Income tax act: Section - 245K Year: 2025 -
Jan 6, 26, 1:01 PM
loan or deposit or specified sum so taken or accepted. (2) Any penalty imposable under...(1) shall be imposed by the Joint Commissioner: 14-18[Providedthat any penalty...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271D Year: 2025 -
Jan 6, 26, 1:01 PM
were good and sufficient reasons for the contravention. (2) Any penalty imposable under...(1) shall be imposed by the Joint Commissioner: 14-18[Providedthat any penalty...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271DA Year: 2025
