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Guidelines of Order and Instructions shall be followed till 31st December 2026 for ease of filing Appeal by Appellants
Creation of Benches of GSTAT
Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962
Empowerment of the Principal Bench of the GSTAT to Hear Anti-Profiteering Appeals
INCOME TAX DUE DATE CALENDAR MONTH OF MAY 2026
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Acts
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INCOME TAX ACT, 2025
INCOME TAX ACT, 2025 vs. 1961
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Section No.
Amended By Finance Act
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2025
Total Records:
555
SECTION NO.
HEADING
0
THE INCOME-TAX ACT, 2025
0
INCOME-TAX ACT, 2025 - CORRGENDUM
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Short title, extent and commencement
2
Definitions
3
Definition of “tax year”
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Charge of income-tax
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Scope of total income
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Residence in India
7
Income deemed to be received and dividend deemed to be income in a tax year
8
Income on receipt of capital asset or stock-in-trade by specified person from specified entity
9
Income deemed to accrue or arise in India
10
Apportionment of income between spouses governed by Portuguese Civil Code.
11
Incomes not included in total income
12
Incomes not included in total income of political parties and electoral trusts
13
Heads of income
14
Income not forming part of total income and expenditure in relation to such income
15
Salaries
16
Income from salary.
17
Perquisite
18
Profits in lieu of salary.
19
Deductions from salaries
20
Income from house property.
21
Determination of annual value
22
Deductions from income from house property
23
Arrears of rent and unrealised rent received subsequently.
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