Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Definitions.

Section 2 - Acts - PRELIMINARY - Other Direct Tax / Income Tax - Section 2 - 2. In this Act, unless the context otherwise requires,- (1) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

um of money, is payable under this Act and includes every person who is deemed to be an assessee in default under this Act; (3) "assessment" includes re-assessment; (4) "assessment year" means the period of twelve months commencin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(7) "participant "means- (a) a partner in relation to a firm; or (b) a member in relation to an association of persons or body of individuals; (8) "prescribed" means prescribed by rules made under this Act; (9) "previous year .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nning with the date on which a new source of income comes into existence and ending with the date of closure of the business or the 31st day of March following the date on which such new source comes into existence, whichever is earlier; (c) the peri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(d) the period of twelve months commencing on the 1st day of April of the relevant year in any other case, and which immediately precedes the assessment year. (10) "resident" means a person who is resident in India within the meaning of sec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, and he has no explanation about the source of investment in such asset or the explanation given by him is in the opinion of the Assessing Officer unsatisfactory; (12) "undisclosed foreign income and asset" means the total amount of undisc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version