February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 70 : Set off of loss from one source against income from another source under the same head of income70. (1) Save as otherwise provided in this Act, where the net result for any […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 69D : Amount borrowed or repaid on hundi69D. Where any amount is borrowed on a hundi from, or any amount due thereon […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 69C : Unexplained expenditure, etc69C. Where in any financial year an assessee has incurred any expen- diture and he […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 69B : Amount of investments, etc., not fully disclosed in books of account69B. Where in any financial year the assessee has made investments or is found to […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 69A : Unexplained money, etc69A. Where in any financial year the assessee is found to be the owner of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 69 : Unexplained investments69. Where in the financial year immediately preceding the assessment year the assessee has made […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 68 : Cash credits68. Where any sum is found credited in the books of an assessee maintained for […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 67A : Method of computing a member’s share in income of association of persons or body of individuals67A. (1) In computing the total income of an assessee who is a member of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 67 : Method of computing a partner’s share in the income of the firm67. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER VI - Aggregation of income and set off or carry forward of loss Income-tax Act 1961Section – 66 : Total income66. In computing the total income of an assessee, there shall be included all income on […]