Category: Income Tax
Section 12 of Income Tax Act for AY 2023-24
Section 12 of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules 1962. Income of trusts or institutions from contributions.
Section 12A of Income Tax Act for AY 2023-24
Section 12A of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules 1962. Conditions for applicability of sections 11 and 12.
Section 12AA of Income Tax Act for AY 2023-24
Notes on section 12AA of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Procedure for registration.
Section 12AB of Income Tax Act for AY 2023-24
Notes on procedure for fresh registration. Section 12AB of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
Section 13 of Income Tax Act for AY 2023-24
Section 13 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Section 11 not to apply in certain cases.
Section 13A of Income Tax Act for AY 2023-24
Incomes of political parties.. Notes on section 13A of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
Section 13B of Income Tax Act for AY 2023-24
Voluntary contributions received by electoral trust Section 13B of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules 1962.
Section 14 of Income Tax Act for AY 2023-24
Heads of income. Amended and updated notes on section 14 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules 1962.
Section 14A of Income Tax Act for AY 2023-24
Section 14A of Income Tax Act amended by Finance Act 2022 and IT Rules. Expenditure incurred in relation to income not includible in total income.
Section 15 of Income Tax Act for AY 2023-24
Amended and updated notes on salaries section 15 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
Section 16 of Income Tax Act for AY 2023-24
Deductions from salaries. Notes on section 16 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962.
Section 17 of Income Tax Act for AY 2023-24
Section 17 of Income Tax Act 1961 amended by Finance Act 2022 and IT Rules. Salary, perquisite and profits in lieu of salary defined.