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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(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961

Extract

  1. 56/2023 - Dated: 1-8-2023 - Income Tax - Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961.
  2. S.O. 1072(E) - Dated: 7-3-2023 - Prevention of Money-Laundering - Reporting entity - Person carrying on a designated business or profession - certain activities when carried out for or on behalf of another natural or legal person
  3. 75/2022 - Dated: 30-6-2022 - Income Tax - Central Government specifies a token which qualifies to be a virtual digital asset as non-fungible token
  4. 74/2022 - Dated: 30-6-2022 - Income Tax - Central Government notifies virtual digital assets which shall be excluded from the definition of virtual digital asset
  5. 28/2022 - Dated: 6-4-2022 - Income Tax - Income-tax (8th Amendment) Rules, 2022
  6. 86/2018 - Dated: 6-12-2018 - Income Tax - Income-tax (13th amendment), Rules, 2018
  7. 108/2016 - Dated: 29-11-2016 - Income Tax - Income-tax (34th Amendment) Rules, 2016
  8. 45/2016 - Dated: 14-6-2016 - Income Tax - CBDT- startup - Tax Exemption on Investments above Fair Market Value
  9. 18/2016 - Dated: 17-3-2016 - Income Tax - Income-tax (6th Amendment) Rules, 2016 - Method of determination of period of holding of capital assets, being a share or debenture of a company, which becomes the property of the assessee in the circumstances mentioned in clause (x) of section 47.
  10. 22/2012 - Dated: 14-6-2012 - Income Tax - Exemption under Section 10(48) - Notified Foreign oil Company selling crude oil in India
  11. 24/2010 - Dated: 8-4-2010 - Income Tax - Section 2(48) of the Income-tax Act, 1961 - Zero Coupon Bond Specified bond
  12. 08/2010 - Dated: 3-2-2010 - Income Tax - Section 2(48) of the Income-tax Act, 1961 Zero Coupon Bond Specified bond
  13. 213/2007 - Dated: 3-8-2007 - Income Tax - Specified Bond u/s 2(48)
  14. 374/2006 - Dated: 15-12-2006 - Income Tax - For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Twenty Years Zero Coupon Bond of IDFC
  15. 373/2006 - Dated: 15-12-2006 - Income Tax - For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Ten Years Zero Coupon Bond of IDFC
  16. 372/2006 - Dated: 15-12-2006 - Income Tax - For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Ten Years Zero Coupon Bond of NABARD
  17. 371/2006 - Dated: 15-12-2006 - Income Tax - For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Ten Years Zero Coupon Bond of HUDCO
  18. 370/2006 - Dated: 15-12-2006 - Income Tax - For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Fifteen Years Zero Coupon Bond of HUDCO
  19. 369/2006 - Dated: 15-12-2006 - Income Tax - For the purpose of section 2(48) of the Income-tax Act, 1961 Central Government specified Ten Years Zero Coupon Bond of SIDBI
  20. 93/2006 - Dated: 30-3-2006 - Income Tax - Income-tax (3rd Amendment) Rules, 2006 - New Rule 8B & 8C and Form 5B added
  21. 725(E) - Dated: 3-8-2000 - Income Tax - Supersession in Notification No. S.O. 473(E), dated 21st June, 1999 - Central Government specifies public sector company as defined in clause (36A) of section 2 of the Income-tax Act being such class of persons, as applicant for the purposes of Chapter XIX-B
  22. S. O. 473(E) - Dated: 21-6-1999 - Income Tax - Central Government specifies following class of persons as applicants u/s 245N
  23. 10965 - Dated: 21-6-1999 - Income Tax - Central Government specifies following class of persons as applicants for the purpose of Chapter XIX-B
  24. S.O.2460 - Dated: 27-5-1972 - Income Tax - Central Government authorises the Commissioner of Income-tax (Recovery), Delhi, to exercise the powers of a Tax Recovery Commissioner - superseded Notification No. 313 (F. No. 403/50/71-ITCC) dated 9th November, 1971
  25. S.O.289 - Dated: 19-1-1967 - Income Tax - Specifies the 31st day of May, 1966, as the later date for the purposes of the period referred to in the said clause
  26. S.O.3048 - Dated: 23-9-1965 - Income Tax - Central Government authorises every Sub-Divisional Officer (Civil) in the Hill Areas of Churachandpur, Tamenglong, Ukhrul, Mao and Sadar Hills, Tengoupal and Jiribam in the Union Territory of Manipur to exercise the powers of a Tax Recovery Officer under the said Act
  27. S.O.993 - Dated: 1-4-1962 - Income Tax - Authorises every Gazetted Officer of the Government of Orissa to act as Tax Recovery Officer under the Income-tax Act, 1961
  28. S.O.992 - Dated: 1-4-1962 - Income Tax - Authorises every Gazetted Officer of the Government of Bihar act as Tax Recovery Officer under the Income-tax Act, 1961
  29. S.O.991 - Dated: 1-4-1962 - Income Tax - Authorises every Gazetted Officer of the Government of West Bengal as Tax Recovery Officer under the Income-tax Act, 1961
  1. SECURITIES CONTRACTS (REGULATION) ACT, 1956
  2. Companies Act, 1956
  3. Foreign Exchange Management Act,1999
  4. Part C - Income-tax Act, 1961 - Income-tax Act, 1961
  5. Chapter XXII-B - Income-tax Act, 1961 - Income-tax Act, 1961
  6. Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961
  7. Section 90 - Agreement with foreign countries or specified territories - Income-tax Act, 1961
  8. Section 80CCG - Deduction in respect of investment made under an equity savings scheme. - Income-tax Act, 1961
  9. Section 617 - Definition of "Government Company". - Companies Act, 1956
  10. Section 6 - Residence in India - Income-tax Act, 1961
  11. Section 50 - Special provision for computation of capital gains in case of depreciable assets - Income-tax Act, 1961
  12. Section 49 - Cost with reference to certain modes of acquisition - Income-tax Act, 1961
  13. Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961
  14. Section 45 - Capital gains - Income-tax Act, 1961
  15. Section 36 - Other deductions - Income-tax Act, 1961
  16. Section 3 - Previous year defined - Income-tax Act, 1961
  17. Section 28H - Application for advance ruling - Customs Act, 1962
  18. Section 28 - Profits and gains of business or profession - Income-tax Act, 1961
  19. Section 269UA - Definitions - Income-tax Act, 1961
  20. Section 2 - Definitions - SECURITIES CONTRACTS (REGULATION) ACT, 1956
  21. Section 2 - Definitions - Foreign Exchange Management Act,1999
  22. Section 195 - Other sums - Income-tax Act, 1961
  23. Section 194LBC - Income in respect of investment in securitisation trust. - Income-tax Act, 1961
  24. Section 194LBB - Income in respect of units of investment fund - Income-tax Act, 1961
  25. Section 194LBA - Certain income from units of a business trust - Income-tax Act, 1961
  26. Section 194D - Insurance commission - Income-tax Act, 1961
  27. Section 194BB - Winnings from horse race - Income-tax Act, 1961
  28. Section 194B - Winnings from lottery or crossword puzzle, etc. - Income-tax Act, 1961
  29. Section 194A - Interest other than Interest on securities - Income-tax Act, 1961
  30. Section 194 - Dividends - Income-tax Act, 1961
  31. Section 193 - Interest on securities - Income-tax Act, 1961
  32. Section 192 - Salary - Income-tax Act, 1961
  33. Section 176 - Discontinued business - Income-tax Act, 1961
  34. Section 175 - Assessment of persons likely to transfer property to avoid tax - Income-tax Act, 1961
  35. Section 174 - Assessment of persons leaving India - Income-tax Act, 1961
  36. Section 172 - Shipping business of non-residents - Income-tax Act, 1961
  37. Section 167B - Charge of tax where shares of members in association of persons or body of individuals unknown, etc. - Income-tax Act, 1961
  38. Section 164A - Charge of tax in case of oral trust - Income-tax Act, 1961
  39. Section 164 - Charge of tax where share of beneficiaries unknown - Income-tax Act, 1961
  40. Section 144 - Best judgment assessment - Income-tax Act, 1961
  41. Section 143 - Assessment - Income-tax Act, 1961
  42. Section 132 - Search and seizure - Income-tax Act, 1961
  43. Section 117 - Appointment of income-tax authorities - Income-tax Act, 1961
  44. Section 115WB - Fringe benefits - Income-tax Act, 1961
  45. Section 115WA - Charge of fringe benefit tax - Income-tax Act, 1961
  46. Section 115JEE - Application of this Chapter to certain persons. - Income-tax Act, 1961
  47. Section 115E - Tax on investment income and long-term capital gains - Income-tax Act, 1961
  48. Section 115BBH - Tax on income from virtual digital assets - Income-tax Act, 1961
  49. Section 115BBB - Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds - Income-tax Act, 1961
  50. Section 115BB - Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever - Income-tax Act, 1961
  51. Section 115B - Tax on profits and gains of life insurance business - Income-tax Act, 1961
  52. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  53. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  54. Section 112A - Tax on long-term capital gains in certain cases - Income-tax Act, 1961
  55. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  56. Rule 8B - Guidelines for notification of zero coupon bond - Income-tax Rules, 1962
  57. Rule 8AA - Method of determination of period of holding of capital assets in certain cases - Income-tax Rules, 1962
  58. Rule 67 - Investment of fund moneys - Income-tax Rules, 1962
  59. Rule 125 - Electronic-payment of tax - Income-tax Rules, 1962
  60. Regulation 4 - Eligibility criteria of foreign portfolio investor - Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014
  61. Circular No. Authority of Advance Rulings - Dated: 7-6-2006 - Scheme of Advance Rulings for Non-Resident & Specified Resident Investors, under Indian Central Excise, Customs and Service Tax Provisions
  62. Form No. 5B - Application for notification of a zero coupon bond under clause (48) of section 2 of the Income-tax Act, 1961
  63. Note:- Whether a Government company can apply for a advance ruling ? if yes, whether subsidiary of a government company will be treated as a government company who can apply for a advance ruling ?
  64. Manual - Taxation of Virtual Digital Assets – Section 115BBH
  65. Manual - Distribution of assets in the event of Liquidation [Sec. 2(22)(c)]
  66. Manual - Discount on Zero Coupon Bond - Section 36(1)(iiia)
  67. Manual - Section 47(vica) - Transfer in a business re-organisation
  68. Manual - Section 45(2) - Capital Gains On Conversion of Capital Assets Into Stock-In-Trade
  69. Manual - Transfer of Capital Asset - Section 2(47)
  70. Manual - Types of Capital Asset
  71. Manual - BASIS OF CHARGE

 

 

 

 

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