Every individual who made an income which exceeds the basic exemption limit (i.e. Rs. 2, 50,000 for an Individual having age less than 60 years and so on..) has to […]
298. (1) If any difficulty arises in giving effect to the provisions of this Act the Central Government may, by general or special order, do anything not inconsistent with such […]
297. (1) The Indian Income-tax Act, 1922 (11 of 1922), is hereby repealed. (2) Notwithstanding the repeal of the Indian Income-tax Act, 1922 (11 of 1922) (hereinafter referred to as […]
296. The Central Government shall cause every rule made under this Act , the rules of procedure framed by the Settlement Commission under sub-section (7) of section 245F, the Authority […]
295. (1) The Board may, subject to the control of the Central Government, by notification in the Gazette of India, make rules for the whole or any part of India […]
294A. If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly or removing any difficulty that may arise as a result of […]
294. If on the 1st day of April in any assessment year provision has not yet been made by a Central Act for the charging of income-tax for that assessment […]
293C. Where the Central Government or the Board or an income-tax authority, who has been conferred upon the power under any provision of this Act to grant any approval to […]
293B. Where, under any provision of this Act, the approval of the Central Government or the Board is required to be obtained before a specified date, it shall be open […]