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Apr 1, 26, 11:41 AM
102120000000098073 2025-11-25 103 Unexplained investment. Content Unexplained investment. Unexplained investment. 103. Where in any tax year, any investment has been made by the assessee which is...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
102120000000098093 2025-11-25 123 Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. Content Deduction for life insurance premia, deferred annuity,...
Act: Income-tax Act, 2025 Year: 2025 -
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, 11:40 AM
102120000000098050 2025-11-25 80 Fair market value deemed to be full value of consideration in certain cases. Content Fair market value deemed to be full value of consideration in certain cases....
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098018 2025-11-25 48 Tea development account, coffee development account and rubber development account. Content Tea development account, coffee development account and rubber...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
102120000000098019 2025-11-25 49 Site Restoration Fund. Content Site Restoration Fund. Site Restoration Fund. 49. (1) An assessee carrying on a business of prospecting, extracting, or producing...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097973 2025-11-25 3 Definition of “tax year” Content Definition of “tax year” Definition of “tax year” . 3. (1) For the purposes of this Act, “tax year” means the twelve months period...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:39 AM
102120000000097971 2025-11-25 1 Short title, extent and commencement. Content Short title, extent and commencement. INCOME-TAX ACT, 2025 ACT NO. 30 OF 1.9.2025 An Act to consolidate and amend the...
Act: Income-tax Act, 2025 Year: 2025
