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Apr 1, 26, 11:43 AM
(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b) such gains are...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 10, 26, 10:41 AM
Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 9, 26, 9:49 AM
67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 11, 26, 11:11 AM
due to the assessee under this Act, he shall, subject to the provisions of this section...of advance tax or treated as paid under section 390(5),...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 7, 26, 8:37 AM
Specified profession as referred to in section 62(4). Specified assessee....(2). (5) For the purposes of sub-section (2) (Table: Sl....63. (9) For...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 21, 26, 10:14 AM
(3); and (e) fulfils all the conditions provided in sub-section (5) of this section...and section 205(2). (2) The option...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
an amount equal to one-tenth of the amount of expenditure referred to in sub-section...2), in each of the relevant tax years. (2) The expenditure referred to in...
Act: Income-tax Act, 2025 Year: 2025
