Income Tax Department
Ministry of Finance, Government of India
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Nov 1, 25, 9:14 AM
Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 209A Year: 2024 (No. 2) -
Oct 31, 25, 8:07 PM
Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35B Year: 2024 (No. 2) -
Nov 1, 25, 1:29 AM
Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 107A Year: 2024 (No. 2) -
Oct 31, 25, 8:24 PM
General. 37. (1) Any expenditure(not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 37 Year: 2024 (No. 2) -
Oct 31, 25, 9:20 PM
Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50 Year: 2024 (No. 2) -
Nov 1, 25, 8:38 AM
Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 197 Year: 2024 (No. 2) -
Nov 1, 25, 10:37 AM
intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX - REFUNDS Language: English Features: Acts Sections - Income tax act: Section - 245 Year: 2024 (No. 2) -
Oct 31, 25, 7:32 PM
, or any part thereof has not been allowed to be deducted under clause (b) of section...of the expenditure on such capital asset has been allowed as a deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 28 Year: 2024 (No. 2)