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Apr 1, 26, 11:40 AM
₹ 75000 or the salary, whichever is less, where income-tax is computed under section...Death—cum-retirement gratuity received as referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
34. (1) Any expenditure (not being an expenditure of the nature specified in sections...head “Profits and gains of business or profession”. (2) For the purposes of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
conduct of business or profession. (3) The income-tax authority acting under this section...cash or stock or other valuable article or thing. (4) For the purposes of this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
payable thereon, is ₹ 20000 or more. (2) Irrespective of the provision in sub-section...such branch of the person to whom such loan or deposit has to be repaid. (3)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a) in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
122 or 140(9); (b) any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...
Act: Income-tax Act, 2025 Year: 2025
