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Jan 6, 26, 1:00 PM
taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...
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 - 269AB Year: 2025 -
Jan 6, 26, 12:53 PM
lacks commercial substance or is deemed to lack commercial substance under section
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 96 Year: 2025 -
Jan 6, 26, 12:51 PM
subscription to long-term infrastructure bonds as may, for the purposes of this section
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 - 80CCF Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-B - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 80VV Year: 2025 -
Jan 6, 26, 12:56 PM
him to the person on whose behalf he is liable to pay tax (hereinafter in this section
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 162 Year: 2025 -
Jan 6, 26, 12:51 PM
maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...
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 - 74A Year: 2025 -
Jan 6, 26, 12:53 PM
[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC. Language: English Features: Acts Sections - Income tax act: Section - 115K Year: 2025 -
Jan 6, 26, 1:01 PM
—For the purposes of this section, a wilful attempt to evade any tax, penalty or
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 276C Year: 2025
