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Jan 6, 26, 12:59 PM
102120000000091374 2025-11-01 235 Relief to shareholders in respect of agricultural income-tax attributable to dividends Content Relief to shareholders in respect of agricultural income-tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES Language: English Features: Acts Sections - Income tax act: Section - 235 Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091115 2025-11-01 115VZA Effect of temporarily ceasing to operate qualifying ships Content Effect of temporarily ceasing to operate qualifying ships F.—Miscellaneous Effect of...
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 - 115VZA Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091098 2025-11-01 115VJ Treatment of common costs Content Treatment of common costs Treatment of common costs. 115VJ. (1) Where a tonnage tax company also carries on any business or...
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 - 115VJ Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091114 2025-11-01 115VZ Demerger Content Demerger Demerger. 115VZ. Where in a scheme of demerger, the demerged company transfers its business to the resulting company before the expiry...
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 - 115VZ Year: 2025 -
Jan 6, 26, 12:53 PM
102120000000091066 2025-11-01 115L Return of income not to be filed in certain cases Content Return of income not to be filed in certain cases Return of income not to be filed in certain cases....
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 - 115L Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091067 2025-11-01 115M Special provision for disallowance of deductions and rebate of income-tax Content Special provision for disallowance of deductions and rebate of income-tax...
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 - 115M Year: 2025 -
Jan 6, 26, 12:54 PM
102120000000091068 2025-11-01 115N Bar of proceedings in certain cases Content Bar of proceedings in certain cases Bar of proceedings in certain cases. 115N. [Omitted by the Finance Act, 1997,...
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 - 115N Year: 2025 -
Jan 23, 26, 7:03 AM
CMS 1.0 102520000000139893 2025-10-31 77 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 77. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]...
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 - 77 Year: 2025
