section 61 of Income Tax act 1961

Section 2(47) of Income Tax Act defines relative as follows:“relative”, in relation to an individual, means the husband, wife, brother or sister or any lineal…

BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :— Short title, extent and commencement. 1. (1) Income Tax…

(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other…

For the purposes of this Act,— (1) An individual is said to be resident in India in any previous year, if he— (a) is in…