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Jan 6, 26, 12:51 PM
condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib) "strategic disinvestment" shall...
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 - 79 Year: 2025 -
Mar 27, 26, 4:53 PM
in respect of the winnings: 77[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194B Year: 2025 -
Jan 6, 26, 12:53 PM
The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 113 Year: 2025 -
Jan 6, 26, 12:53 PM
transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94A Year: 2025 -
Jan 6, 26, 12:49 PM
For the purposes of sections 22 to 26— Item number Spacer Provision text (i) an...or part thereof in part performance of a contract of the nature referred to in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 27 Year: 2025 -
Jan 6, 26, 12:50 PM
Linked Debenture. 50AA. 51[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— Item number...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 50AA Year: 2025 -
Jan 6, 26, 12:54 PM
sub-clauses: Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115W Year: 2025 -
Jan 6, 26, 12:54 PM
any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-H - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKA Year: 2025
