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Nov 1, 25, 3:21 PM
assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 285A Year: 2024 (No. 2) -
Oct 31, 25, 9:43 PM
or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EC Year: 2024 (No. 2) -
Nov 1, 25, 1:29 PM
—For the purposes of this section,— (a) "accountant" means an accountant referred...to in the Explanation below sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271J Year: 2024 (No. 2) -
Nov 1, 25, 3:25 PM
year, in the form and manner as may be prescribed. (3) For the purposes of sub-section...(2), shall furnish the report referred to in the said...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 286 Year: 2024 (No. 2) -
Nov 1, 25, 4:12 AM
The return under section 115WD or section 139 shall be verified— (a) in the case...(1) of section 178; (b) where the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 140 Year: 2024 (No. 2) -
Nov 1, 25, 9:55 PM
section 246A Amendment of section 246A. 76....In section 246A of the Income-tax Act, in...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
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) -
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)
