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Jul 23, 26, 8:11 AM
Where the following assessee has any income of the nature referred to in sub-section...year, at the option of an assessee, in the case of an entity mentioned in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
439. (3) Irrespective of anything contained in sub-section (1) or (2), if in a case...falling under section 439, the amount of income in respect of...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 6, 26, 10:24 AM
Act, may attend through an authorised representative. (2) The provisions of sub-section...is required to attend personally for examination on oath or affirmation under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
(2) The manner of determination of the arm’s length price referred to in sub-section...(1)(a) or the income referred to in sub-section (1)(b) may...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
No. 3 or 4) is transferred in a tax year and sub-section (2)(b) and (c) does not...33(1) to (10) in respect of expenditure mentioned in sub-section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
Act, but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (B) Chapter VIII-C, other than the provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 15, 26, 4:26 AM
(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...
Act: Income-tax Act, 2025 Year: 2025 -
Jun 30, 26, 5:04 AM
India in a tax year of a person shall be determined as per the provisions of this section...or more in the four years preceding such tax year. (3) The provisions of...
Act: Income-tax Act, 2025 Year: 2025
