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Apr 1, 26, 11:42 AM
No. 6); or (ii) who has exercised the option under section 200(5) or section 201...deduction under any section (other...
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 -
Apr 1, 26, 11:44 AM
,— (a) “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
for buildings, machinery, plant or furniture; (e) the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b) in a case where any tangible asset [as referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...
Act: Income-tax Act, 2025 Year: 2025
