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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 -
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, 1:00 PM
—For the purposes of this sub-section,— Item number Spacer Provision text (i) in
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 252 Year: 2025 -
Jan 6, 26, 12:54 PM
text (i) "specified security" means the securities as defined in clause (h) of section...(Q) tour and travel (including foreign travel). (3) For the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WB 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, 12:53 PM
arrangement by disregarding any corporate structure. (2) For the purposes of sub-section
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 98 Year: 2025 -
Jan 6, 26, 12:51 PM
partner continues in the said firm and to be carried forward for set off under sections
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 - 75 Year: 2025 -
Jan 6, 26, 12:54 PM
Notwithstanding anything to the contrary contained in sections 28 to 43C, in the
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 - 115VA Year: 2025
