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Apr 1, 26, 11:43 AM
241; (b) vesting the jurisdiction with the Assessing Officer under section 242...; or (c) exercise of power to transfer cases under section...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
be prescribed by the Board. (2) The most appropriate method referred to in sub-section...to an international transaction or specified domestic transaction as per...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...
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, 11:46 AM
1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b); B = income-tax computed under sub-section (1)(b)...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:46 AM
in this Act,— (a) it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately 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
