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Apr 1, 26, 11:41 AM
102120000000098115 2025-11-25 145 Deduction for businesses engaged in collecting and processing of bio-degradable waste. Content Deduction for businesses engaged in collecting and processing of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098148 2025-11-25 178 General Anti-Avoidance Rule Content General Anti-Avoidance Rule CHAPTER XI General Anti-Avoidance Rule Applicability of General Anti-Avoidance Rule. 178. (1)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098152 2025-11-25 182 Treatment of connected person and accommodating party. Content Treatment of connected person and accommodating party. Treatment of connected person and...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098210 2025-11-25 240 Taxpayer’s Charter. Content Taxpayer’s Charter. Taxpayer’s Charter. 240. The Board shall adopt and declare a Taxpayer’s Charter and issue such orders,...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098208 2025-11-25 238 Control of income-tax authorities. Content Control of income-tax authorities. Control of income-tax authorities. 238. The Board may, by notification, direct that...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
102120000000098226 2025-11-25 256 Power of certain income-tax authorities. Content Power of certain income-tax authorities. Power of certain income-tax authorities. 256. The Principal Director...
Act: Income-tax Act, 2025 Year: 2025
