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Jan 6, 26, 12:50 PM
not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54B Year: 2025 -
Jan 6, 26, 1:01 PM
Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXII - OFFENCES AND PROSECUTIONS Language: English Features: Acts Sections - Income tax act: Section - 278AA Year: 2025 -
Feb 26, 26, 11:57 AM
Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 40 Year: 2025 -
Jan 6, 26, 12:51 PM
or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER IV - COMPUTATION OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 54EC Year: 2025 -
Jan 6, 26, 12:55 PM
(c) any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133A Year: 2025 -
Jan 6, 26, 1:00 PM
from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XX - APPEALS AND REVISION Language: English Features: Acts Sections - Income tax act: Section - 255 Year: 2025 -
Mar 27, 26, 12:39 PM
of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XVII - COLLECTION AND RECOVERY OF TAX Language: English Features: Acts Sections - Income tax act: Section - 194LBA Year: 2025 -
Jan 6, 26, 1:02 PM
matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...
Act: Income-tax Act, 1961 Chapter: CHAPTER XXIII - MISCELLANEOUS Language: English Features: Acts Sections - Income tax act: Section - 287A Year: 2025
