Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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1 - 10 of 378 (0.66 seconds)Section 13 in The Income Tax Act, 1961 [Entire Act]
contained in sub-section (1) or sub-section (2), but without prejudice to the provisions contained in sub-section (2) of section ... section (3). ] [ Inserted by Act 10 of 2000, Section 10 (w.e.f. 1.4.2001).] (7) Nothing contained in section 11 or section 12 shall operate
Section 115BBC in The Income Tax Act, 1961 [Entire Act]
Section 115BBC in The Income Tax Act, 1961
115BBC. [ Anonymous donations to be taxed in certain cases. [Inserted by Act 21 of 2006, Section
Section 37 in Finance (No. 2) Act, 2014 [Entire Act]
Section 37 in Finance (No. 2) Act, 2014
37. Amendment of section 115BBC.
- In section 115BBC of the Income-tax Act, in sub-section
Deputy Commissioner Of Income Tax ... vs Mesars Surabhi Shodh Sansthan Trust, ... on 12 November, 2018
maintained
by the assessee society as provided under sub section 3 of Section
115BBC of the Act. The A.O. noticed that the office copy ... fund or institution, as referred to in the said section.
Section 115BBC(2)(b) of the Act mandates that the provisions of Section
115BB
The Dcit, (Exemption) Circle, Bhopal vs M/S. Mayank Welfare Society, Bhopal on 29 October, 2021
down in section 115BBC(3) of lite Act.TIlt: sub-section (3) of
section 115BBC has explained the meaning of anonymous donation
clearly that such ... hence provisions
of sub-section (1) of the section 115BBC of the Act are squarely
applicable in the case of the assessee as in case
M/S Sant Baba Bhag Singh Memorial ... vs D.C.I.T, Circle - 1 (Exemption), ... on 27 February, 2019
income referred to in section 68 or section 69 or section 69A or section 69B or
section 69C or section 69D .
115 BBE (1) Where ... includes any income referred to in section 68, section 69, section 69A, section 69B,
section 69C or section 69D, at the rate of thirty
Shree Bankey Bihari Educational ... vs Jt. Commissioner Of Income-Tax, ... on 18 October, 2019
deleting the addition u/s 68 of the Act but taxing the same
as anonymous donations u/s 115BBC of the Act. It was
submitted ... that the amount could not have been added u/s
68 but he invoked section 115BBC and brought the amount to
tax. It was submitted
Archisha Educational Trust, Lucknow vs The Income Tax Officer, Exemption, ... on 9 February, 2021
been
defined. Our specific attention was invited to sub Section 3 to sub Section
115BBC wherein it has been mentioned that where the assessee maintains ... that
no disallowance can be made either under section 68 of the Act
or under section 115BBC of the Act. Therefore, we find no
infirmity
Section 341 in The Income Tax Act, 2025 [Entire Act]
cost of the transferred asset. (10) For the purposes of sub-section (9),— (a) "appropriate fraction" means the fraction which represents the capital asset ... exclusively in connection with such transfer. [ Similar to Section 11 , Section 12 , Section 13 , Section 115BBC and Section 115BBI from The Income