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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 (B) Chapter VIII-C, other than the provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 15, 26, 4:26 AM
(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...
Act: Income-tax Act, 2025 Year: 2025 -
Jun 30, 26, 5:04 AM
India in a tax year of a person shall be determined as per the provisions of this section...or more in the four years preceding such tax year. (3) The provisions of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
International Financial Services Centre which has availed of deduction under section...(4) On receipt of an application for option for tonnage tax scheme under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a) the unutilised amount shall be charged under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 21, 26, 6:12 PM
to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...
Act: Income-tax Act, 2025 Year: 2025
