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Apr 1, 26, 11:44 AM
for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 4, 26, 5:05 AM
shall be deemed to be the full value of consideration. (2) The provisions of sub-section...(1). (4) The provisions of sub-section (3) shall apply...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 14, 26, 7:31 AM
undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
assessee in default, if such person— (a) does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...
Act: Income-tax Act, 2025 Year: 2025
