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Apr 1, 26, 11:41 AM
eligible business, there shall, as per and subject to the provisions of this section...business for three consecutive tax years. (2) The deduction specified in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
Other modes of recovery. 416. (1) Where no certificate has been drawn up under section...Officer may recover the tax by any one or more of the modes provided in this...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 31, 26, 6:10 AM
The value taken into account under section 92(2)(m). 18....Capital asset referred to in section 26(2)(j)....The fair market value for...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
. (2) In case of assets referred to in sub-section (1) of an undertaking engaged...54, no deduction under this sub-section shall be allowed. (4)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
body or association; or (d) the Registrar or Sub-Registrar appointed under section...the Post Office Act, 2023 (43 of 2023); or (g) the Collector referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
of Chapter XI. (11) If any direction issued under sub-section (6) specifies that...(14) and (15), issue directions under sub-section (6) within six...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
102, 103, 104, 105 or 106. (2) The penalty under sub-section (1) shall be payable...in addition to the tax payable under section 195. (3) No...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 15, 26, 10:55 AM
“cost of improvement” and “cost of acquisition”. 90. (1) For the purposes of sections...No. 1), by the previous owner. (2) For the purposes of...
Act: Income-tax Act, 2025 Year: 2025
