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Sep 4, 26, 11:05 AM
the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
(1) did not apply; and (c) the provisions of section 287 shall, so far as may...be, apply thereto and the period of four years specified in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
respect of such book, there shall, as per and subject to the provisions of this section...(2). (2) The deduction under this section shall be equal...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
thinks fit. (2) The Appellate Tribunal may amend any order passed by it under sub-section...the assessee or the Assessing Officer. (3) An amendment, as referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Jul 7, 26, 12:29 PM
the purposes of Part D of this Chapter,— (1) “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...
Act: Income-tax Act, 2025 Year: 2025
