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CBDT Chairman Shri Ravi Agrawal dedicates Taxpayers' Lounge to nation builders at Indian International Trade Fair (IITF), 2024Exemption from specified income under section 10(46) of IT Act 1961 - National Aviation Security Fee TrustExemption from specified income under section 10(46) of IT Act 1961 - District Legal Service AuthorityCondonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years - Reg.Govt. extends due date of filing GSTR-3B for October 2024 till 21-11-2024 for Maharashtra & JharkhandImportant advisory on GSTR 2B and IMSADVISORY FOR WAIVER SCHEME UNDER SECTION 128AAdvisory regarding IMS during initial phase of its implementationAdvisory on IMS on Supplier ViewCBDT has notified the Petroleum and Natural Gas Regulatory Board for the purposes of section 10(46A). This notification shall be effective from the assessment year 2024-25.

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Section No.

Total Searched Records: 972
Section No.Heading
1 PRELIMINARY
2 Definitions
3 Previous year defined
4 Charge of income-tax
5 Scope of total income
5A Apportionment of income between spouses governed by Portuguese Civil Code
6 Residence in India
7 Income deemed to be received
8 Dividend income
9 Income deemed to accrue or arise in India
9A Certain activities not to constitute business connection in India.
9B Income on receipt of capital asset or stock in trade by specified person from specified entity.
10A Special provision in respect of newly established undertakings in free trade zone, etc.
10AA Special provisions in respect of units in Special Economic Zones
10B Special provisions in respect of newly established hundred per cent export oriented undertakings.
10BA Special provisions in respect of export of certain articles or things.
10BB Meaning of computer programmes in certain cases.
10C Special provision in respect of certain industrial undertakings in North-Eastern Region.
11 Income from property held for charitable or religious purposes.
12 Income of trusts or institutions from contributions.
12A Conditions for applicability of sections 11 and 12
12AA Procedure for registration
12AB Procedure for fresh registration.
12AC Merger of charitable trusts or institutions in certain cases
13 Section 11 not to apply in certain cases.
13A Special provision relating to incomes of Political Parties.
13B Special provisions relating to voluntary contributions received by electoral trust.
14 Heads of income.
14A Expenditure incurred in relation to income not includible in total income.
15 Salaries.
16 Deduction from salaries.
17 Salary , Perquisite and Profits in lieu of Salary defined.
18 18.Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
19 19. Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
20 20. Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
21 21.Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
22 Income from House Property.
23 Annual value how determined.
24 Deductions from income from House Property.
25 Amounts not deductible from income from House Property.
25A Special provision for arrears of rent and unrealised rent received subsequently.
26 Property owned by Co-owners.
27 Owner of House Property , Annual Charge , etc., defined.
28 Profits and Gains of Business or Profession.
29 Income from Profits and Gains of Business or Profession, how computed.
30 Rent, Rates, Taxes, Repairs and Insurance for Buildings
31 Repairs and Insurance of Machinery, Plant and Furniture.
32 Depreciation
32A Investment allowance.
32AB Investment deposit account.
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