Section 47 of incometax act 19612017 transactions not. Income tax act 58 of 1962 south african government. Section 1 of the income tax act, 1961 an overall view. Text of remaining provisions of allied acts referred to in income tax act 1.
Section 32 of income tax act 1961 2017 provides special provision for depreciation. Assistant commissioner of taxes under section 3 11 bangladeshi company means a company formed and registered under the companies act, 19 vii of. This reference under section 2561of the income tax act, 1961 by the income tax appellate tribunal tribunal seeks our opinion on two. Apportionment of income between spouses governed by portuguese civil code. India income tax act 1961 section 10 incomes not included in total income.
Chapter iv sections 1459 of income tax act, 1961 deals with provisions related to computation of total income. Chapter i sections of income tax act, 1961 deals with preliminary provisions. Page 1 of 3 section 1 of the income tax act, 1961 an overall view by paras kochar, advocate powers us 1 section 1 is contained in chapter xiii c of the income tax act, 1961. This reference under section 256 1of the income tax act, 1961 by the income tax appellate tribunal tribunal seeks our opinion on two substantial questions of law as framed by it. Clarification in respect of option under section 115bac of the incometax act, 1961 april 2020. Income of trusts or institutions from contributions. Section 32ab of income tax act 1961 2017 provides special provision for investment deposit account. Section 2 of income tax act 1961 2017 provides for various definitions. The income tax department never asks for your pin numbers, passwords or similar access information for credit cards, banks or other financial accounts through email the income tax department appeals to taxpayers not to respond to such emails and not to share information relating to their credit card, bank and other financial accounts.
Section 47 of income tax act 1961 2017 provides for transactions not regarded as transfer. Rattesar, the learned counsel appearing for the applicant assessee very fairly states that he is not in a possession of evidence to show that the reference has been served upon the revenue. Get the latest income tax laws, income tax act, tax exemptions, tax deductions, etc. Section page contents division one 111 income tax act, 1961 page u arrangement of sections i3 u text of the income tax act, 1961 as amended by the finance act, 2011 1. Timelimit for completion of assessment under section 153a. Section 32 of incometax act 19612017 depreciation aubsp.
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