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Apr 1, 26, 11:44 AM
reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
prescribed income-tax authority considers that the statement furnished under sub-section...(1), or in pursuance of a notice issued under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b) expenditure of capital nature referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
rate in any of the cases specified in column B(i) and (ii) of the Table in sub-section...(4). (2) The accreted income referred to in sub-section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
other provision of this Act. (2) Where similar securities as referred to in sub-section...any avoidance of income-tax by a transaction of the nature referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 16, 26, 6:48 AM
country; or (b) any specified territory, for the purposes mentioned in sub-section...adopting and implementing such agreement. (3) The agreement mentioned in...
Act: Income-tax Act, 2025 Year: 2025
