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Jan 6, 26, 1:00 PM
advance ruling . 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIX-B - ADVANCE RULINGS Language: English Features: Acts Sections - Income tax act: Section - 245S Year: 2025 -
Jan 6, 26, 12:52 PM
such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...
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 - 80U Year: 2025 -
Jan 6, 26, 12:50 PM
assets by companies in liquidation. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the purposes...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 46 Year: 2025 -
Jan 6, 26, 12:52 PM
(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...
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 - 80HHF Year: 2025 -
Mar 27, 26, 12:45 PM
securitisation trust specified in clause (d) of the Explanation occurring after section...securitisation trust specified in clause (d) of the Explanation occurring after...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBC Year: 2025 -
Jan 6, 26, 12:50 PM
non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 36[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: 2025 -
Jan 12, 26, 6:31 AM
does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 14A Year: 2025 -
Jan 6, 26, 12:50 PM
Taxation of foreign exchange fluctuation. 43AA. (1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43AA Year: 2025
