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Apr 1, 26, 11:45 AM
due to the assessee under this Act, he shall, subject to the provisions of this section...of advance tax or treated as paid under section 390(5),...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
(3); and (e) fulfils all the conditions provided in sub-section (5) of this section...and section 205(2). (2) The option...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
an amount equal to one-tenth of the amount of expenditure referred to in sub-section...2), in each of the relevant tax years. (2) The expenditure referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
a company), who is resident in India, incurs any expenditure specified in sub-section...(1) in respect of aggregate of expenditure referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
of the following liabilities may be recovered out of the assets seized under section...247 or requisitioned under section 248 in the following...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
assessed is greater than the income determined in the return processed under section...270(1)(a); (e) the amount of deemed total income assessed as per...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
seized or requisitioned. 251. (1) Where the authorised officer referred to in section...247(1) has no jurisdiction over the person referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
347; or (b) fails to get books of account audited under section 348; or (c) ...334. (2) Irrespective of the provisions of section 338, any the...
Act: Income-tax Act, 2025 Year: 2025
