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Nov 1, 25, 9:53 PM
CMS 1.0 102520000000144698 2025-11-01 75 Amendment of section 245R [] Amendment of...section 245R Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Nov 1, 25, 7:26 PM
of section 80CCD Amendment of section 80CCD. 25....In section 80CCD 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, 2:57 AM
fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— (a) where the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WD Year: 2024 (No. 2) -
Nov 1, 25, 6:57 AM
—For the purposes of this section,— (i) [***] (ii) "oral trust" shall have the meaning...assigned to it in Explanation 2 below sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164A Year: 2024 (No. 2) -
Nov 1, 25, 1:43 PM
immunity from penalty, if— (a) he has made an application for settlement under section...245C and the proceedings for settlement have abated under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 273AA Year: 2024 (No. 2) -
Oct 31, 25, 9:21 PM
respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50A Year: 2024 (No. 2) -
Nov 1, 25, 11:14 AM
sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245W Year: 2024 (No. 2) -
Nov 1, 25, 1:52 AM
, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115AC Year: 2024 (No. 2)
