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Apr 1, 26, 11:45 AM
)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102, 103, 104, 105 or 106. (2) The penalty under sub-section (1) shall be payable...in addition to the tax payable under section 195. (3) No...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b) in a case where any tangible asset [as referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
allowed on actual payment basis only. 37. (1) The sums payable, as specified in sub-section..., shall be allowed as a deduction while computing the income chargeable under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
262 Content Penalty for failure to comply with the provisions of section 262....Penalty for failure to comply with the provisions of section 262....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
deduction from the gross total income, subject to conditions specified in sub-section...10 of 1949), applies (including any bank or banking institution referred to in...
Act: Income-tax Act, 2025 Year: 2025
