(1) Irrespective of anything contained in this Act but subject to the provisions of Part A, B and this Part other than section 203, the income-tax payable in respect of the total income of an assessee, being a co-operative society, resident in India, engaged in the business of manufacture or production of any article or […]

(1) For the purposes of sections 199(1)(c)(i)(C), 200(1)(a)(iii), 201(3)(a)(iii), 203(1)(a)(ii) and 204(3)(a)(ii), the total income shall be computed without any deduction or exemption, under the following provisions:––(a) section 33(8), determined in such manner, as prescribed;(b) section 45(3)(a) or (b) or (c);(c) section 46;(d) section 47(1)(a).;(e) section 48;(f) section 49; and(g) section 144.(2) For the purposes

Section 123 of Income Tax Act, 2025 provides for deduction for life insurance premia, deferred annuity, contributions to provident fund etc, replacing section 80C of the old Income Tax Act, 1961 with effect from 01.04.2026. The entire provision of section 123 of the new income tax are produced below: An individual or a Hindu undivided family, shall be

(1) Irrespective of anything contained in any other provision of this Act, where in the case of an assessee, referred to in column B of Table, the income-tax payable on the total income as computed under this Act in respect of a tax year is less than the percentage referred to in column C of

(1) The income-tax payable on the total income of a non-resident (not being a company) or a foreign company, which includes any income specified in the column B of the Table below, shall be the aggregate of income-tax specified in the column C thereof. Sl. No. Income Type Income-Tax Payable 1 Dividend (other than dividends

(1) The income-tax payable on the total income of an assessee, being an overseas financial organisation (herein referred to as Offshore Fund), which includes income specified in column B of the Table below, shall be the aggregate of the amount specified in column C thereof. Sl. No. Income Type Income-Tax Payable 1 Income from units

(1) The income -tax payable, on the total income of an assessee, being a non- resident, which includes income specified in column B of the Table below, shall be the aggregate of the amounts mentioned in column C thereof. Sl. No. Income Type Income-Tax Payable 1 Interest from: 10% (a) bonds of an Indian company

(1) The income-tax payable on total income of an assessee, being a specified fund or Foreign Institutional Investor, which includes the income referred to in column B of the Table below, shall be the aggregate of the amounts mentioned in column C thereof. Sl. No. Income Type Income-Tax Payable 1 Securities (other than units referred

(1) Where the total income of an assessee,––(a) being a sportsman (including an athlete), who is not a citizen of India and is a non-resident, includes any income received or receivable by way of––(i) participation in India in any game [other than a game the winnings from which are taxable as specified in section 194(1)

In sections 213 to 218,—(a) “foreign exchange asset” means any specified asset which the assessee has acquired or purchased with, or subscribed to in, convertible foreign exchange;(b) “investment income” means any income derived from a foreign exchange asset;(c) “long-term capital gains” means income chargeable under the head “Capital gains” relating to a capital asset, being