For the objectives of this Act, the Assessing Officer, Asset value Officer, Deputy Commissioner (Appeals), Commissioner (Appeals), Chief Commissioner, or Commissioner, as well as the Appellate Tribunal, shall have the same powers as th...
If the Board grants the Director-General, Chief Commissioner, or any other Joint Director or Joint Commissioner the necessary authority in this regard and they have grounds to think that:-
...When an industrial enterprise located in an urban region relocates to another location, the capital gain from the transfer of a capital asset, such as machinery, plant, a building, ...
The portion of the capital gain that the assessee does not use to finance the acquisition of a new asset within a year of the date on which the transfer of the prior asset occurred, or which, prior to the date of submitting the return ...
The interest payable as stated must be regarded to be the owner's income and not the income of any other person, whether or not it would have been subject to income tax, if the owner of any securities sells or transfers those secur...
A record date is a date that may be established by a corporation, mutual fund, or unit trust of India for the purposes of determining the right of the holder of the shares or the unit-holder to receive dividend or income, as the case m...
Depending at the kind of income, there are various classes for tax exemptions in India. Agricultural financial gain, pensions, allowances, and alternative varieties of income are among those who are exclud...
When a person has obtained a right by a transfer, either by itself or in connection with related activities, by virtue of which he has the authority to enjoy, immediately or in...
"Enterprise" refers to a person or a department of the government who is or has ever engaged in any activity related to the production, storage, supply, distribution, acquisition or control of any kind of goods or services, o...
With the prior approval of the Principal Commissioner or Commissioner, the Assessing Officer may refer the computation of the arm's length price in relation to the said int...