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 […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER V - Income of other persons included in assessee’s total income Income-tax Act 1961Section – 65 : Liability of person in respect of income included in the income of another person65. Where, by reason of the provisions contained in this Chapter or in clause (i) […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER V - Income of other persons included in assessee’s total income Income-tax Act 1961Section – 64 : Income of individual to include income of spouse, minor child, etc64. (1) In computing the total income of any individual, there shall be included all […]