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Jan 6, 26, 12:54 PM
, be required to credit to a reserve account (hereafter in this section referred...(1) of section 115V-I in each previous year to be utilised in...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES Language: English Features: Acts Sections - Income tax act: Section - 115VT Year: 2025 -
Jul 2, 26, 7:29 AM
of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...
Act: Income-tax Act, 1961 Chapter: CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 12A Year: 2025 -
Jan 6, 26, 12:51 PM
assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing in this...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80GG Year: 2025 -
Jan 6, 26, 12:53 PM
" shall have the meaning assigned to it in clause (22) of section 2 but shall not...10; or (iii) a trust or institution registered under section...
Act: Income-tax Act, 1961 Chapter: CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 115BBDA Year: 2025 -
Jan 6, 26, 12:55 PM
authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 136 Year: 2025 -
Jan 6, 26, 12:56 PM
—For the purposes of this section,— Item number Spacer Provision text (i) [***]..."oral trust" shall have the meaning assigned to it in Explanation 2 below...
Act: Income-tax Act, 1961 Chapter: CHAPTER XV - LIABILITY IN SPECIAL CASES Language: English Features: Acts Sections - Income tax act: Section - 164A Year: 2025 -
Jan 6, 26, 12:55 PM
doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIII - INCOME-TAX AUTHORITIES Language: English Features: Acts Sections - Income tax act: Section - 133B Year: 2025 -
Jul 19, 26, 3:15 PM
there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...
Act: Income-tax Act, 1961 Chapter: CHAPTER VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Language: English Features: Acts Sections - Income tax act: Section - 80EE Year: 2025
