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Jan 9, 26, 10:11 AM
For the purposes of this Act, "previous year" means the financial year immediately...Provided that, in the case of a business or profession newly set up, or a source of...
Act: Income-tax Act, 1961 Chapter: CHAPTER I - PRELIMINARY Language: English Features: Acts Sections - Income tax act: Section - 3 Year: 2025 -
Jan 6, 26, 12:53 PM
to any new asset, being a deposit referred to in sub-clause (iii), or specified under...or, as the case may be, clause (b), of sub-section (1) shall be deemed to be...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS Language: English Features: Acts Sections - Income tax act: Section - 115F Year: 2025 -
Apr 1, 26, 11:44 AM
otherwise, the Board for Advance Rulings finds, that an advance ruling pronounced under...declare such ruling to be void ab initio and thereupon, all the provisions of this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
with the Chief Justice of the High Court, may, for trial of offences punishable under...was functioning immediately before such designation. (3) While trying an offence...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 1:00 PM
Principal Commissioner or Commissioner or otherwise, that an advance ruling pronounced under...declare such ruling to be void ab initio and thereupon all the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245T Year: 2025 -
Jan 6, 26, 12:49 PM
102120000000090752 2025-10-31 30 Rent, rates, taxes, repairs and insurance for buildings...Content Rent, rates, taxes, repairs and insurance for...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 30 Year: 2025 -
Apr 1, 26, 11:46 AM
102120000000098492 2025-11-25 522 Return of income, etc., not to be invalid on certain...Content Return of income, etc., not to be invalid on...
Act: Income-tax Act, 2025 Year: 2025 -
Jan 6, 26, 12:52 PM
[Omitted by the Finance Act, 1986, w.e.f. 1-4-1987....by the Finance (No. 2) Act, 1980, w.e.f. 1-4-1981.]...CHAPTER VI-A CHAPTER VI-A - DEDUCTIONS...
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 - 80TT Year: 2025
