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Apr 1, 26, 11:40 AM
34. (1) Any expenditure (not being an expenditure of the nature specified in sections...head “Profits and gains of business or profession”. (2) For the purposes of...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a) in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:45 AM
who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
conduct of business or profession. (3) The income-tax authority acting under this section...cash or stock or other valuable article or thing. (4) For the purposes of this...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
following amounts shall be allowed as deduction in computing income chargeable under section...specified entity” means— (I) a public financial institution as specified in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:43 AM
in any tax year; or (c) he is required to furnish a return of income under section...by the Board in the interest of revenue. (2) Any person, not covered under...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
; or (iii) tax paid in any other country for which relief is eligible under section..., or is deducted during the tax year but paid after the due date specified in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...
Act: Income-tax Act, 2025 Year: 2025
