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Nov 1, 25, 12:26 AM
Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]
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 - 80T Year: 2024 (No. 2) -
Nov 1, 25, 1:53 AM
—For the purposes of this sub-section,— (a) "specified knowledge based industry...Official Gazette; (b) "subsidiary" shall have the meaning assigned to it in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115ACA Year: 2024 (No. 2) -
Nov 1, 25, 1:58 AM
Explanation.— For the purposes of this section,— (i) "horse race" shall have the...meaning assigned to it in section 74A; (ii) "online game"...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BB Year: 2024 (No. 2) -
Oct 31, 25, 7:09 PM
For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c) in an approved superannuation...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 17 Year: 2024 (No. 2) -
Oct 31, 25, 8:57 PM
non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 44[other than cruise ships referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44B Year: 2024 (No. 2) -
Nov 1, 25, 1:46 PM
Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 274 Year: 2024 (No. 2) -
Nov 1, 25, 2:47 AM
tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...
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 - 115VR Year: 2024 (No. 2) -
Jan 16, 26, 3:00 PM
certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43C Year: 2024 (No. 2)
