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Apr 1, 26, 11:40 AM
the following deductions:— (a) 30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
by way of interest or dividends in respect of— (i) bonds referred to in sub-section...No. 1); or (ii) Global Depository Receipts referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
26(2)(b) or (c) or (d) or section 38 or 95; (B) section 26(2)(e) or (g); (j) ...to in section 92(2)(m); (v) any...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...
Act: Income-tax Act, 2025 Year: 2025
