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Jan 6, 26, 12:57 PM
other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194DA Year: 2025 -
Jan 6, 26, 12:59 PM
payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 207 Year: 2025 -
Jan 6, 26, 12:51 PM
computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...
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 - 73 Year: 2025 -
Jan 6, 26, 1:00 PM
provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...
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 - 269B Year: 2025 -
Jan 6, 26, 12:54 PM
escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WG Year: 2025 -
Jan 6, 26, 12:50 PM
for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 51 Year: 2025 -
Jan 6, 26, 12:54 PM
business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...
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 - 115VE Year: 2025 -
Jan 6, 26, 12:51 PM
allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified 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 - 72AB Year: 2025
