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Apr 1, 26, 11:42 AM
deduction in certain cases. 177. (1) Irrespective of anything contrary in this Act...expenditure not wholly deducted against income...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
, in computing the tonnage income of a tonnage tax company for any tax year (herein...years when the company is...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 11, 26, 11:11 AM
Interest on refunds. 437 . (1) Where a refund is due to the assessee under this Act...of advance tax or treated as paid...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
Commissioner to make such inquiry or cause the inquiry to be made by any other income-tax... the assessee; and (b) the Principal Commissioner or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
which is included in the total income of any tax year, consequent to a search conducted...under section 247 or a...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
as a firm. 325. (1) A firm shall be assessed as a firm for the purposes of this Act...of the firm of the tax year in respect of which assessment as...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
or (b) a banking company referred to in section 5(c) of the Banking Regulation Act...one or more company or companies, if the share purchase agreement entered into...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
year and such company has not been a resident in India in earlier tax years, then..., re-compute the total income of the assessee for the said...
Act: Income-tax Act, 2025 Year: 2025
