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Apr 1, 26, 11:45 AM
than by way of advance tax, specified as payable in a notice of demand under section...398(3) on the amount of tax specified in the intimation issued under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
Act but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (ii) Chapter VIII other than provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
(1) A tonnage tax company shall, subject to and as per the provisions of this section...(6). (2) For the purposes of this section, the expression...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
to the conditions as specified in column C, within four years referred to in section...67 in terms of section 70(1)(c) or (d); (b) such gains are...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
Court in an appeal under section 261 of the Income-tax Act, 1961 or section 367...of this Act or in a reference under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
Rate specified in section 393(2) (Table: Sl. No. 6). 7....58, 60 and 61 and section 93 for computing income referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
Specified profession as referred to in section 62(4). Specified assessee....(2). (5) For the purposes of sub-section (2) (Table: Sl....63. (9) For...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
67. (2) If the net consideration referred to in sub-section (1) is not utilised...(2) shall, subject to sub-section (8), be deemed to be the cost...
Act: Income-tax Act, 2025 Year: 2025
