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Feb 19, 26, 10:31 AM
payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 40A Year: 2025 -
Jan 6, 26, 12:51 PM
"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 55 Year: 2025 -
Jan 6, 26, 12:51 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: 2025 -
Jan 6, 26, 12:57 PM
any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided 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 - 194H Year: 2025 -
Jan 6, 26, 12:56 PM
Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 173 Year: 2025 -
Jan 6, 26, 12:55 PM
10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BE Year: 2025 -
Jan 6, 26, 12:52 PM
applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80HHA Year: 2025 -
Jan 6, 26, 12:53 PM
specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115J Year: 2025
