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Nov 1, 25, 3:03 AM
of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKB Year: 2024 (No. 2) -
Oct 31, 25, 8:05 PM
of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AD Year: 2024 (No. 2) -
Nov 1, 25, 2:49 AM
115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VU Year: 2024 (No. 2) -
Nov 1, 25, 7:12 AM
reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170A Year: 2024 (No. 2) -
Oct 31, 25, 9:59 PM
not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 58 Year: 2024 (No. 2) -
Nov 1, 25, 8:18 AM
being a transferee, responsible for paying (other than the person referred to in section...—For the purposes of this section,— (a) "agricultural...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194IA Year: 2024 (No. 2) -
Oct 31, 25, 11:23 PM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...
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 - 80F Year: 2024 (No. 2) -
Nov 1, 25, 1:44 AM
The total 42[***] income of the block period, determined under section 158BC, shall...tax at the rate of sixty per cent: Provided that the tax chargeable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 113 Year: 2024 (No. 2)
