S.O. 614(E).-In exercise of the powers conferred by sub-section (2) of section 168 of Finance Act, 2016...
Note:
(a) “Basic Customs Duty (BCD)” means the customs duty levied under the Customs Act, 1962.
(b)...
Section 194G of the Income Tax Act, 1961, mandates Tax Deducted at Source (TDS) on commission or remuneration...
S.O. 1905(E) – In exercise of the powers conferred by sub-section (1) and sub-section (2) of section...
Section 10(23EE) of the Income Tax Act provides a tax exemption for specified income of a Core Settlement...
Under Section 23(2) to (4) of the Income Tax Act, 1961, a self-occupied residential property (SOP) is...
Under Section 251 of the Income Tax Act, 1961, the Commissioner of Income Tax (Appeals) [CIT(A)] has wide-ranging...
Section 10(23F) of the Income Tax Act provided a tax exemption for dividends and long-term capital gains...
Section 10(13) of the Income Tax Act, 1961 provides tax exemptions on payments received from an approved...
(1) Introduction to Section-72
Section 72, which deals with the carry forward and set off of business...
The “Full Value of Consideration” (FVC) is the total amount received or receivable when a...
Purpose:
This section provides a tax exemption on payments received as awards, rewards, or prizes from:
Central/State...
Section 70 of the Income Tax Act, 1961, allows taxpayers to adjust losses from one source against income...
Section 10(6BB) of the Income Tax Act, 1961 provides a tax exemption to foreign governments or foreign...
Section 264B of the Income Tax Act, 1961, pertains to the faceless effect of orders passed under the...
Section 283 of the Income Tax Act, 1961, provides special rules for serving notices when:
A Hindu Undivided...
Section 54G of the Income Tax Act, 1961, provides tax exemption on capital gains arising from the transfer...
Section 10(23AA) of the Income Tax Act provides an exemption for income received by any person on behalf...
Section 158A of the Income Tax Act, 1961, read with Rule 16 of the Income Tax Rules, 1962, provides a...
Section 10(23BBE) of the Income Tax Act provides a complete tax exemption for the income of the Insurance...