Section 14 of Income Tax Act 1961
Section 14 of Income Tax Act 1961-Heads of income Save as otherwise provided by this Act, all income shall, for […]
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Income Tax
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
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Income TaxSection 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
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Income TaxSection 13 of Income Tax Act 1961
Section 11 not to apply in certain cases (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the
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Income TaxSection 12AC of Income Tax Act 1961
Following section 12AC shall be inserted after section 12AB by the Finance (No. 2) Act, 2024, w.e.f. 1-4-2025: Merger of charitable trusts
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Income TaxSection 12AB of Income Tax Act 1961
Procedure for fresh registration (1) The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of
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Income Tax