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Jan 6, 26, 12:52 PM
Original section was introduced in place of old section 112 by the Finance (No. 2
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 - 80S Year: 2025 -
Jan 6, 26, 12:56 PM
persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 167B Year: 2025 -
Jan 6, 26, 12:52 PM
Original section was inserted, in place of section 85 which was deleted, by the Finance
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 - 80K Year: 2025 -
Jan 6, 26, 12:54 PM
406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) specifying the...Following sub-clause (iii) shall be inserted after sub-clause (ii) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VX Year: 2025 -
Jan 6, 26, 12:53 PM
While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...
Act: Income-tax Act, 1961 Chapter: CHAPTER XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS Language: English Features: Acts Sections - Income tax act: Section - 104 Year: 2025 -
Jan 6, 26, 12:49 PM
payable on such capital: Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 24 Year: 2025 -
Jan 6, 26, 12:55 PM
duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 138 Year: 2025 -
Jan 6, 26, 12:53 PM
2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 114 Year: 2025
