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Apr 1, 26, 11:41 AM
purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a) the unutilised amount shall be charged under...
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 -
Apr 1, 26, 11:41 AM
to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 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 -
Apr 1, 26, 11:40 AM
the purposes of Part D of this Chapter,— (1) “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...
Act: Income-tax Act, 2025 Year: 2025
