STATUTECases and statutes
Income-tax Act, 1961
35 entries start from it
- IncomeIncome-tax Act, 1961, § 2(24)Concept · Wanted
- Assessee and PersonIncome-tax Act, 1961, §§ 2(7), 2(31)Concept · Wanted
- Previous Year and Assessment YearIncome-tax Act, 1961, §§ 2(9), 3, 4Concept · Wanted
- Residential StatusIncome-tax Act, 1961, §§ 5, 6Concept · Wanted
- Agricultural IncomeIncome-tax Act, 1961, §§ 2(1A), 10(1)Concept · Wanted
- Capital Asset and TransferIncome-tax Act, 1961, §§ 2(14), 2(47), 45Concept · Wanted
- PerquisiteIncome-tax Act, 1961, § 17(2)Concept · Wanted
- Impermissible Avoidance ArrangementIncome-tax Act, 1961, §§ 95–97Concept · Wanted
- Significant Economic PresenceIncome-tax Act, 1961, § 9(1)(i), Explanation 2AConcept · Wanted
- Tax Deduction at SourceIncome-tax Act, 1961, § 195Concept · Wanted
- Search and Seizure in TaxIncome-tax Act, 1961, § 132Concept · Wanted
- Arm’s Length PrincipleIncome-tax Act, 1961, §§ 92, 92CPrinciple · Wanted
- Residence of a CompanyIncome-tax Act, 1961, § 6(3)Test · Wanted
- Business ConnectionIncome-tax Act, 1961, § 9(1)(i)Test · Wanted
- Commercial ExpediencyIncome-tax Act, 1961, § 37(1)Test · Wanted
- Reading a Tax Treaty with the ActIncome-tax Act, 1961, § 90(2)Canon · Wanted
- Deemed DividendIncome-tax Act, 1961, § 2(22)(e)Fiction · Wanted
- The Deemed OwnerIncome-tax Act, 1961, § 27Fiction · Wanted
- Unexplained Money as IncomeIncome-tax Act, 1961, §§ 68–69DFiction · Wanted
- Income of Spouse and Minor ChildIncome-tax Act, 1961, § 64Fiction · Wanted
- Income Deemed to Accrue in IndiaIncome-tax Act, 1961, § 9Fiction · Wanted
- Notional RentIncome-tax Act, 1961, §§ 22, 23Fiction · Wanted
- Stamp Duty Value as ConsiderationIncome-tax Act, 1961, § 50CFiction · Wanted
- Receipts without Consideration Deemed IncomeIncome-tax Act, 1961, § 56(2)(x)Fiction · Wanted
- Book ProfitIncome-tax Act, 1961, § 115JBFiction · Wanted
- Presumptive TaxationIncome-tax Act, 1961, § 44ADFiction · Wanted
- Deemed ResidentIncome-tax Act, 1961, § 6(1A)Fiction · Wanted
- Reassessment Notices after the 2021 AmendmentIncome-tax Act, 1961, §§ 148–149 (as amended by Finance Act, 2021)Fault Line · Wanted
- Most Favoured Nation Clauses in Tax TreatiesIncome-tax Act, 1961, § 90Fault Line · Wanted
- Charities That ChargeIncome-tax Act, 1961, § 2(15)Fault Line · Wanted
- Binding Advance Tax Rulings for ResidentsIncome-tax Act, 1961, ch. XIX-BTransplant · Wanted
- An Enforceable Taxpayer Bill of RightsIncome-tax Act, 1961, § 119ATransplant · Wanted
- An Independent Panel before Anti-Avoidance Rules Are InvokedIncome-tax Act, 1961, § 144BATransplant · Wanted
- A Taxpayers’ Charter without RemediesIncome-tax Act, 1961, § 119ALacuna · Wanted
- No Law on Crypto AssetsIncome-tax Act, 1961, § 115BBHLacuna · Wanted
The citations are the ones the editors listed as places to start. Please check each one against the original before relying on it.