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Spacer Provision text (i)   its profits from core activities referred to in sub-section...(2); (ii)   its profits from incidental activities referred to in...

called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) sections...120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) ...

assessment year by furnishing his return of income for that assessment year under section

102120000000091381 2025-11-01 240 Refund on appeal, etc Content Refund on appeal, etc Refund on appeal, etc. 240. Where, as a result of any order passed in appeal or other proceeding under this...

102120000000091377 2025-11-01 237 Refunds Content Refunds CHAPTER XIX REFUNDS Refunds . 237 . If any person satisfies the Assessing Officer that the amount of tax paid by him or on his behalf or...

102120000000091603 2025-11-01 290 Indemnity Content Indemnity Indemnity. 290. Every person deducting, retaining, or paying any tax in pursuance of this Act in respect of income belonging to another...

102120000000091607 2025-11-01 292B Return of income, etc , not to be invalid on certain grounds Content Return of income, etc , not to be invalid on certain grounds Return of income, etc., not to...

102120000000091384 2025-11-01 242 Correctness of assessment not to be questioned Content Correctness of assessment not to be questioned Correctness of assessment not to be questioned. 242. In a...