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Section 80C in The Income Tax Act, 1961 [Entire Act]

taken place shall be deemed to be the income of the assessee of such previous year and shall be liable to tax in the assessment ... amount received by the nominee or legal heir of the assessee, on the death of such assessee, other than interest, if any, accrued thereon, which
Union of India - Section Cites 0 - Cited by 807

The Bihar Electricity Duty Rules, 1949

satisfied upon a claim, made in this behalf by any assessee, that the duty or penalty or both paid by him or on his behalf ... paid in excess, to such assessee, or in case in death of such assessee, to his legal representative: Provided that no claim for the refund
State of Bihar - Act Cites 0 - Cited by 2

The Bihar Electricity Duty Rules, 1949

satisfied upon a claim, made in this behalf by any assessee, that the duty or penalty or both paid by him or on his behalf ... paid in excess, to such assessee, or in case in death of such assessee, to his legal representative; Provided that no claim for the refund
State of Jharkhand - Act Cites 0 - Cited by 0

Section 32AB in The Income Tax Act, 1961 [Entire Act]

admissible unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deduction ... circumstances specified below:- (a) closure of business; (b) death of an assessee; (c) partition of a Hindu undivided family; (d) dissolution of a firm
Union of India - Section Cites 0 - Cited by 362

Section 33AB in The Income Tax Act, 1961 [Entire Act]

Explanation below sub-section (2) of section 288 and the assessee furnishes, alongwith his return of income, the report of such audit in the prescribed ... circumstances specified below:- (a) closure of business; (b) death of an assessee; (c) partition of a Hindu undivided family; (d) dissolution of a firm
Union of India - Section Cites 0 - Cited by 48

Section 127 in The Income Tax Act, 2025 [Entire Act]

treatment of a dependant who is a person with disability. (1) An assessee being an individual or a Hindu undivided family, who is a resident ... death, as an annuity or lump sum by application of the condition referred to in sub-section (2)(a)(ii). (6) The assessee claiming deduction
Union of India - Section Cites 0 - Cited by 0

Section 124 in The Income Tax Act, 2025 [Entire Act]

under section 123. (6) Any amount standing to the credit of the assessee or a minor, in his account or the account of a minor ... year. (7) The amount received by the nominee, on the death of the assessee, under the circumstances referred to in sub-section (6)(a), shall
Union of India - Section Cites 0 - Cited by 0
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