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Nov 1, 25, 7:12 AM
reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170A Year: 2024 (No. 2) -
Nov 1, 25, 8:18 AM
being a transferee, responsible for paying (other than the person referred to in section...—For the purposes of this section,— (a) "agricultural...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194IA Year: 2024 (No. 2) -
Oct 31, 25, 9:59 PM
not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 58 Year: 2024 (No. 2) -
Nov 1, 25, 11:09 AM
(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...
Act: Income-tax Act, 1961 Chapter: Chapter XIXB - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245Q Year: 2024 (No. 2) -
Nov 1, 25, 2:49 AM
115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...
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 - 115VU Year: 2024 (No. 2) -
Nov 1, 25, 1:01 AM
shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2024 (No. 2) -
Oct 31, 25, 11:21 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...
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 - 80EE Year: 2024 (No. 2) -
Nov 1, 25, 4:31 AM
profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV - PROCEDURE FOR ASSESSMENT Language: English Features: Acts Sections - Income tax act: Section - 145 Year: 2024 (No. 2)
