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[Cites 0, Cited by 0] [Section 267] [Entire Act]

Union of India - Subsection

Section 267(2) in The Income Tax Act, 2025

(2)The amounts referred to in sub-section (1) shall be,—
(a)the amount of tax, if any, already paid as advance tax;
(b)any tax deducted or collected at source;
(c)any relief of tax claimed under section 157;
(d)any relief of tax or deduction of tax claimed under section 159(1) or 160 on account of tax paid in a country outside India;
(e)any relief of tax claimed under section 159(2) on account of tax paid in any specified territory outside India referred to in that section; and
(f)any tax credit claimed to be set off as per the provisions of sections 206(1)(m) to (p) and 206(2)(e) to (h).