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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter I PRELIMINARY This

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Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" - Income-tax Act, 1961

Extract

  1. 139/2021 - Dated: 28-12-2021 - Income Tax - Faceless Appeal Scheme, 2021
  2. 77/2020 - Dated: 25-9-2020 - Income Tax - Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020
  3. 73/2017 - Dated: 26-7-2017 - Income Tax - Amendment in Notification No. 93/2016 dated 14/10/2016
  4. 93/2016 - Dated: 14-10-2016 - Income Tax - Reconstruction or splitting up has been made to transfer any assets of the demerged company to the resulting company Agreement and Share Purchase Agreement
  5. 79/2014 - Dated: 12-12-2014 - Income Tax - Income-tax (13th Amendment) Rules, 2014 - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government for the purposes of Section 10(23C)
  6. 57/2014 - Dated: 3-11-2014 - Income Tax - Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 881(E), dated 14-9-2001.
  7. 9/2013 - Dated: 31-1-2013 - Income Tax - ELECTORAL TRUSTS SCHEME, 2013
  8. 110/2008 - Dated: 23-12-2008 - Income Tax - Appoints Joint Commissioner / Additional Commissioner Competent Authority to perform certain functions (Territorial Jurisdiction)
  9. 263/2001 - S.O. 881 (E) - Dated: 14-9-2001 - Income Tax - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  10. 1159(E) - Dated: 26-12-2000 - Income Tax - Central Government specifies that where the split up or the reconstructed authority or body, constituted or established under a Central, State or Provincial Act u/s 2(19AA)
  11. 11576 - Dated: 26-12-2000 - Income Tax - Central Government specifies that where the split up or the reconstructed authority or body, constituted or established under a Central, State or Provincial Act u/s 2(19AA)
  12. S.O. 883(E) - Dated: 19-12-1996 - Income Tax - Central Board of Direct Taxes specifies the various bonds as long-term specified securities u/s 54EA
  13. G.S.R.896(E) - Dated: 26-11-1992 - Income Tax - Reduction in rate of income-tax in respect of business consisting of prospecting for or extraction or production of mineral oils by any person being an Indian company
  1. SECURITIES CONTRACTS (REGULATION) ACT, 1956
  2. Companies (Indian Accounting Standards) Rules, 2015
  3. Companies Act, 2013
  4. Companies Act, 1956
  5. Limited Liability Partnership Act, 2008
  6. Indian Partnership Act, 1932
  7. Co-operative Societies Act, 1912
  8. Section 93 - Avoidance of income-tax by transactions resulting in transfer of income to non-residents - Income-tax Act, 1961
  9. Section 92 - Computation of income from international transaction having regard to arms length price - Income-tax Act, 1961
  10. Section 80IB - Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings - Income-tax Act, 1961
  11. Section 80IAB - Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone - Income-tax Act, 1961
  12. Section 80IA - Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. - Income-tax Act, 1961
  13. Section 8 - Dividend income - Income-tax Act, 1961
  14. Section 77A - Power of company to purchase its own securities - Companies Act, 1956
  15. Section 72A - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. - Income-tax Act, 1961
  16. Section 620A - Power to modify Act in its application to Nidhis, etc. - Companies Act, 1956
  17. Section 6 - Residence in India - Income-tax Act, 1961
  18. Section 59 - Profits chargeable to tax - Income-tax Act, 1961
  19. Section 57 - Deductions - Income-tax Act, 1961
  20. Section 56 - Income from other sources - Income-tax Act, 1961
  21. Section 46 - Capital gains on distribution of assets by companies in liquidation - Income-tax Act, 1961
  22. Section 45 - Capital gains - Income-tax Act, 1961
  23. Section 44 - Insurance business - Income-tax Act, 1961
  24. Section 43B - Certain deductions to be only on actual payment - Income-tax Act, 1961
  25. Section 43 - Definitions of certain terms relevant to income from profits and gains of business or profession - Income-tax Act, 1961
  26. Section 41 - Profits chargeable to tax - Income-tax Act, 1961
  27. Section 394 - Provisions for facilitating reconstruction and amalgamation of companies. - Companies Act, 1956
  28. Section 393 - Information as to compromises or arrangements with creditors and members. - Companies Act, 1956
  29. Section 392 - Power of Tribunal to enforce compromise and arrangement. - Companies Act, 1956
  30. Section 391 - Power to compromise or make arrangements with creditors and members. - Companies Act, 1956
  31. Section 36 - Other deductions - Income-tax Act, 1961
  32. Section 28E - Definitions - Customs Act, 1962
  33. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  34. Section 25 - Power to dispense with "Limited" in name of charitable or other company. - Companies Act, 1956
  35. Section 234C - Interest for deferment of advance tax - Income-tax Act, 1961
  36. Section 21A - Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes - Wealth Tax Act, 1957
  37. Section 2 - Definitions - Wealth Tax Act, 1957
  38. Section 194 - Dividends - Income-tax Act, 1961
  39. Section 17 - Salary, perquisite and profits in lieu of salary defined - Income-tax Act, 1961
  40. Section 168 - Executors - Income-tax Act, 1961
  41. Section 164 - Charge of tax where share of beneficiaries unknown - Income-tax Act, 1961
  42. Section 160 - Representative assessee - Income-tax Act, 1961
  43. Section 145B - Taxability of certain income - Income-tax Act, 1961
  44. Section 139 - Return of income - Income-tax Act, 1961
  45. Section 117 - Appointment of income-tax authorities - Income-tax Act, 1961
  46. Section 115WB - Fringe benefits - Income-tax Act, 1961
  47. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  48. Section 115BBDA - Tax on certain dividends received from domestic companies. - Income-tax Act, 1961
  49. Section 115BBD - Tax on certain dividends received from foreign companies - Income-tax Act, 1961
  50. Section 115BBC - Anonymous donations to be taxed in certain cases - Income-tax Act, 1961
  51. Section 10(17A) to 10(23C) - Incomes not included in total income [Clause (17A) to Clause (23C)] - Income-tax Act, 1961
  52. Section 10(1) to 10(10D) - Incomes not included in total income [Clause (1) to Clause (10D)] - Income-tax Act, 1961
  53. Rule 89 - Scheme of insurance or annuity - Income-tax Rules, 1962
  54. Rule 2F - Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10. - Income-tax Rules, 1962
  55. Rule 2BBB - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government - Income-tax Rules, 1962
  56. Rule 114B - Transactions in relation to which permanent account number is to be quoted in all documents for the purpose of clause (c) of sub-section (5) of section 139A. - Income-tax Rules, 1962
  57. Rule 101 - Investment of fund moneys - Income-tax Rules, 1962
  58. Para 14 - Application of provisions of the Act - Faceless Appeal Scheme, 2021
  59. Note:- Balancing Corporate Operations and Tax Obligations: High Court's Interim Order on Share Buyback Taxation
  60. Note:- Mutual Fund Gains and Deemed Dividends: Analyzing the Delhi High Court's Landmark Judgment
  61. Manual - Taxation of Electoral Trust - Section 13B
  62. Manual - ICDS VI : Effects of Changes in Foreign Exchange Rates
  63. Manual - ICDS IV : Revenue Recognition
  64. Manual - Section 194B - TDS on winning from lottery or crossword puzzle, etc.
  65. Manual - Section 194A - TDS on Interest other than "Interest on Securities"
  66. Manual - Section 194 - TDS on Dividend
  67. Manual - Section 46A - Capital gains on purchase by company of its own shares or other specified securities
  68. Manual - Transactions not considered as Dividend
  69. Manual - Reduction of share capital [Sec. 2(22)(d)]
  70. Manual - Distribution of assets in the event of Liquidation [Sec. 2(22)(c)]
  71. Manual - Distribution of Debentures, etc. [Sec. 2(22)(b)]
  72. Manual - Any distribution of Assets [Sec. 2(22)(a)]
  73. Manual - Loans & Advances by closely held company deemed as Dividend [Sec. 2(22)(e)]
  74. Manual - Tax on distributed profits of Domestic Companies [Sec. 115-O(1)]
  75. Manual - Section 46 - Capital Gain on Distribution Of Assets By Companies In Liquidation
  76. Manual - Section 45(2) - Capital Gains On Conversion of Capital Assets Into Stock-In-Trade
  77. Manual - Full value of Consideration
  78. Manual - How to determine Period of Holding
  79. Manual - Deductions - Section 57
  80. Manual - RESIDENTIAL STATUS OF AN ‘INDIVIDUAL’

 

 

 

 

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