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Jan 6, 26, 12:49 PM
payable on such capital: Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 24 Year: 2025 -
Jan 6, 26, 12:55 PM
duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 138 Year: 2025 -
Jan 6, 26, 12:54 PM
securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS Language: English Features: Acts Sections - Income tax act: Section - 115TB Year: 2025 -
Jan 6, 26, 12:54 PM
with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...
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 - 115VY Year: 2025 -
Jan 6, 26, 12:54 PM
pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-D - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115P Year: 2025 -
Jan 6, 26, 12:51 PM
73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to 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 - 73A Year: 2025 -
Jan 6, 26, 12:55 PM
No interest under section 234A, 234B or 234C or penalty under section 270A shall
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BF Year: 2025 -
Jan 6, 26, 12:53 PM
(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-BB - SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY Language: English Features: Acts Sections - Income tax act: Section - 115JG Year: 2025
