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Section 2 in The Income Tax Act, 1961 [Entire Act]

purposes of this clause,— (a) "concern" means a Hindu undivided family, or a firm or an association of persons or a body ... section 6 ; (31) "person" includes— (i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association
Union of India - Section Cites 0 - Cited by 9440

Section 10 in The Income Tax Act, 1961 [Entire Act]

received by an individual as a member of a Hindu undivided family, where such sum has been paid out of the income ... notification ; (iib) in the case of an individual or a Hindu undivided family, interest on such Capital Investment Bonds as the Central Government
Union of India - Section Cites 0 - Cited by 5612

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

spouse or the minor children of such individual, (ii) the Hindu undivided family in which such individual is the karta, (iii) any person ... spouse or the minor children of such individual or the Hindu undivided family in which such individual is the karta.] [Explanation
Union of India - Section Cites 0 - Cited by 4208

Section 2 in THE FINANCE ACT, 2021 [Entire Act]

Union, calculated,— (a) in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated ... Provided also that in case of every individual or Hindu undivided family, whose income is chargeable to tax under section 115BAC
Union of India - Section Cites 0 - Cited by 2067

Section 56 in The Income Tax Act, 1961 [Entire Act]

rupees, is received without consideration, by an individual or a Hindu undivided family, in any previous year from any person or persons ... clauses (ii) to (vi); (vii) where an individual or a Hindu undivided family receives, in any previous year, from any person or persons
Union of India - Section Cites 0 - Cited by 2336

Section 6 in The Income Tax Act, 1961 [Entire Act]

dated 14.5.2015.] (2) A Hindu undivided family, firm or other association of persons is said to be resident in India in any previous ... hundred and twenty-nine days or less; or (b) a Hindu undivided family whose manager has been a non-resident in India
Union of India - Section Cites 0 - Cited by 2832

Section 88 in The Income Tax Act, 1961 [Entire Act]

case of an individual or a Hindu undivided family, whose gross total income before giving effect to deductions under Chapter ... this section to an assessee, being an individual or a Hindu undivided family for the assessment year beginning
Union of India - Section Cites 0 - Cited by 1641
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