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Jan 6, 26, 12:56 PM
respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 168 Year: 2025 -
Jan 6, 26, 12:59 PM
Officer finds that any assessee has— Item number Spacer Provision text (a) under section...209A or section 212 under-estimated the advance tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 216 Year: 2025 -
Jan 6, 26, 12:51 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...
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 - 80E 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, 12:48 PM
deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...
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 - 10BA 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 6, 26, 12:52 PM
(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...
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 - 80QQB Year: 2025 -
Jan 6, 26, 12:55 PM
authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 136 Year: 2025
