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Jan 6, 26, 12:56 PM
or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 163 Year: 2025 -
Jan 6, 26, 12:56 PM
the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 161 Year: 2025 -
Jan 6, 26, 12:50 PM
the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35CCB Year: 2025 -
Jan 6, 26, 12:50 PM
certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43C Year: 2025 -
Jan 6, 26, 12:53 PM
capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 112A Year: 2025 -
Jan 6, 26, 12:53 PM
and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back 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 - 94 Year: 2025 -
Jan 21, 26, 2:55 PM
32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 10C Year: 2025 -
Jan 6, 26, 12:51 PM
there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction 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 - 80EEB Year: 2025
