Income Tax Department
Ministry of Finance, Government of India
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Oct 31, 25, 10:01 PM
Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 59 Year: 2024 (No. 2) -
Oct 31, 25, 11:20 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80E Year: 2024 (No. 2) -
Oct 31, 25, 11:41 PM
agent, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this sub-section, the expression...
Act: Income-tax Act, 1961 Chapter: Chapter VIA - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHD Year: 2024 (No. 2) -
Nov 1, 25, 8:14 AM
responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194EE Year: 2024 (No. 2) -
Oct 31, 25, 8:02 PM
know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AB Year: 2024 (No. 2) -
Oct 31, 25, 8:40 PM
Taxation of foreign exchange fluctuation. 43AA.(1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43AA Year: 2024 (No. 2) -
Nov 1, 25, 11:11 AM
advance ruling. 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245S Year: 2024 (No. 2) -
Nov 1, 25, 2:19 AM
(1) did not apply; and (iii) the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in which...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIBC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA Language: English Features: Acts Sections - Income tax act: Section - 115JH Year: 2024 (No. 2)