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Nov 1, 25, 2:55 AM
sub-clauses: Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115W Year: 2024 (No. 2) -
Nov 1, 25, 1:29 PM
—For the purposes of this section,— (a) "accountant" means an accountant referred...to in the Explanation below sub-section (2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXI - PENALTIES IMPOSABLE Language: English Features: Acts Sections - Income tax act: Section - 271J Year: 2024 (No. 2) -
Oct 31, 25, 8:05 PM
of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 35AD Year: 2024 (No. 2) -
Nov 1, 25, 7:29 AM
or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 178 Year: 2024 (No. 2) -
Nov 1, 25, 3:03 AM
of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIIH - INCOME-TAX ON FRINGE BENEFITS Language: English Features: Acts Sections - Income tax act: Section - 115WKB Year: 2024 (No. 2) -
Nov 1, 25, 7:12 AM
reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 170A Year: 2024 (No. 2) -
Nov 1, 25, 2:49 AM
115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...
Act: Income-tax Act, 1961 Chapter: Chapter XIIG - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VU Year: 2024 (No. 2) -
Nov 1, 25, 8:18 AM
being a transferee, responsible for paying (other than the person referred to in section...—For the purposes of this section,— (a) "agricultural...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194IA Year: 2024 (No. 2)
