February 28, 2018
63. For the purposes of sections 60, 61 and 62 and of this section,— (a) […]
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February 28, 2018
62. (1) The provisions of section 61 shall not apply to any income arising to […]
February 28, 2018
60. All income arising to any person by virtue of a transfer whether revocable or […]
February 28, 2018
Section 59 of income Tax Act 1961 is applicable while computing Income under head Proft […]
February 28, 2018
58. (1) Notwithstanding anything to the contrary contained in section 57, the following amounts shall […]
February 28, 2018
57. The income chargeable under the head “Income from other sources” shall be computed after […]
February 28, 2018
56. (1) Income of every kind which is not to be excluded from the total […]
February 28, 2018
55A. With a view to ascertaining the fair market value of a capital asset for […]
February 28, 2018
55. (1) For the purposes of sections 48 and 49,— (a) [***] (b) “cost of […]
February 28, 2018
54H. Notwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where the transfer […]