Section 24 of Income Tax Act 1961
Section 24 of Income Tax Act 1961-Deductions from income from house property. Income chargeable under the head "Income from house property" shall be computed after making the following deductions, namely:—…
Section 24 of Income Tax Act 1961-Deductions from income from house property. Income chargeable under the head "Income from house property" shall be computed after making the following deductions, namely:—…
Section 23 of Income Tax Act 1961-Annual value how determined. Section 23(1) of Income Tax Act 1961 For the purposes of section 22, the annual value of any property shall be…
Section 22 of Income Tax Act 1961-Income from house property. The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner,…
Section 17 of Income Tax Act 1961-"Salary", "perquisite" and "profits in lieu of salary" defined. For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes— (i) wages; …
Section 16 of Income Tax Act 1961-Deductions from salaries. The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely :— (i) [***] (ia) a…
Section 15 of Income Tax Act 1961-Salaries. The following income shall be chargeable to income-tax under the head "Salaries"— (a) any salary due from an employer or a former employer…
Section 14A of Income Tax Act 1961-Expenditure incurred in relation to income not includible in total income Section 14A(1) of Income Tax Act 1961 Notwithstanding anything to the contrary contained…
Section 14 of Income Tax Act 1961-Heads of income. Save as otherwise provided by this Act, all income shall, for the purposes of charge of income-tax and computation of total…
Section 13B of Income Tax Act 1961-Special provisions relating to voluntary contributions received by electoral trust. Any voluntary contributions received by an electoral trust shall not be included in the…
Section 13A of Income Tax Act 1961-Special provision relating to incomes of political parties. Any income of a political party which is chargeable under the head "Income from house property"…
Section 13 of Income Tax Act 1961-Section 11 not to apply in certain cases. Section 13(1) of Income Tax Act 1961 Nothing contained in section 11 or section 12 shall operate so as to exclude…
Section 12AB of Income Tax Act 1961-Procedure for fresh registration. Section 12AB(1) of Income Tax Act 1961 The Principal Commissioner or Commissioner, on receipt of an application made under clause…