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Jan 6, 26, 12:52 PM
royalty, there shall, in accordance with and subject to the provisions of this section..." shall have the meaning assigned to it in clause (b) of...
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 - 80RRB Year: 2025 -
Jan 6, 26, 12:53 PM
44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(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 - 115JB Year: 2025 -
Jan 6, 26, 12:52 PM
be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92C Year: 2025 -
Jan 6, 26, 12:54 PM
(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 120 Year: 2025 -
Jan 6, 26, 12:55 PM
158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...
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 - 158BC Year: 2025 -
Jan 6, 26, 12:56 PM
Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 175 Year: 2025 -
Jan 6, 26, 12:58 PM
(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 199 Year: 2025 -
Mar 27, 26, 12:25 PM
sum as income-tax thereon: Provided that no deduction shall be made under this section...five lakh] rupees: Provided further 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 - 194LA Year: 2025
