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Jan 6, 26, 12:54 PM
of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKB Year: 2025 -
Jan 6, 26, 12:51 PM
Notwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where...the period for acquiring the new asset by the assessee referred to in those...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54H Year: 2025 -
Jan 22, 26, 12:13 PM
against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Language: English Features: Acts Sections - Income tax act: Section - 72 Year: 2025 -
Jan 6, 26, 12:51 PM
insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...
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 - 80CCC Year: 2025 -
Jan 6, 26, 12:57 PM
winnings. (3) If any difficulty arises in giving effect to the provisions of this section...of removing the difficulty. (4) Every guideline issued by the Board under...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194BA Year: 2025 -
Jan 6, 26, 12:52 PM
new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions 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 - 80JJAA Year: 2025 -
Jan 6, 26, 12:50 PM
accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 43CB Year: 2025 -
Jan 6, 26, 12:50 PM
non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 44BBC Year: 2025
