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Apr 1, 26, 11:44 AM
247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
prescribed income-tax authority considers that the statement furnished under sub-section...(1), or in pursuance of a notice issued under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...
Act: Income-tax Act, 2025 Year: 2025 -
Aug 1, 26, 10:06 AM
additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b) expenditure of capital nature referred to in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:41 AM
computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...
Act: Income-tax Act, 2025 Year: 2025
