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Nov 1, 25, 8:56 AM
For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 204 Year: 2024 (No. 2) -
Jan 9, 26, 10:33 AM
the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...
Act: Income-tax Act, 1961 Chapter: CHAPTER II - BASIS OF CHARGE Language: English Features: Acts Sections - Income tax act: Section - 5 Year: 2024 (No. 2) -
Nov 1, 25, 3:50 AM
Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133 Year: 2024 (No. 2) -
Nov 1, 25, 7:12 PM
CMS 1.0 102520000000144644 2025-11-01 21 Amendment of section 50AA [] Amendment of...section 50AA Amendment of section...
Act: Finance Acts Chapter: CHAPTER III - DIRECT TAXES Language: English Features: Acts Year: 2024 (No. 2) -
Oct 31, 25, 9:25 PM
for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 51 Year: 2024 (No. 2) -
Nov 1, 25, 2:40 AM
tonnage tax company means— (i) its profits from core activities referred to in sub-section...(2); (ii) its profits from incidental activities referred to in...
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 - 115VI Year: 2024 (No. 2) -
Nov 1, 25, 8:18 AM
or furniture or fittings: Provided that no deduction shall be made under this section...: Provided also that no deduction shall be made under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194-I Year: 2024 (No. 2) -
Oct 31, 25, 10:38 PM
with another company; or (b) a banking company referred to in clause (c) of section...— (i) "control" shall have the same meaning as assigned to in clause (27) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 72A Year: 2024 (No. 2)
