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Insertion of new sections 80EEA and 80EEB3824419/25/2019 5:23:46 AMAfter section 80EE of the Income-tax Act, the following sections shall be inserted with effect from the (5) For the purposes of this section 70https://www.incometaxindia.gov.in/Acts/Finance Acts/2019_2htmlFalsehtmActFinance Acts25CHAPTER IIIDIRECT TAXES2019 (No. 2){13896cd1-2b32-4ec2-8593-d8603ef8120d}610871d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Amendment of Section 80EEA3825255/31/2020 3:26:17 PMhttps://www.incometaxindia.gov.in/Acts/Finance Acts/2020unknownFalsehtmActFinance Acts32CHAPTER IIIDIRECT TAXES2020{13896cd1-2b32-4ec2-8593-d8603ef8120d}622391d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
? Treatment of income from different sources 4279Each income has different source of earning and so the provisions for its taxability. Income-tax Act provides for five heads of incomes for computation of taxable income, viz., Salary, Income from House Property, Income from Business or Profession, Capital Gain and Residual Income. Provisions contained under each head of income for computation of taxable income have been discussed in this document.6/16/2020 9:16:15 AMI. Income under the head Salaries e) Fees, Commission, Perquisites, Profits in lieu of or in addition to Salary or Wages h) Annual accretion to the balance of Recognized Section 50600https://www.incometaxindia.gov.in/Charts Tables/Forms/AllItems.aspxhtmlFalsehtmCharts & Tables{26b89a4f-398f-430e-bccf-2f9843f0620c}611d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Finance Act, 2020261723/27/2020 5:17:09 PM104 shall come into force on the 1st day of April, 2020; (b) sections 116 to 129 and section 132 shall come into force on such date 16794https://www.incometaxindia.gov.in/News/Forms/AllItems.aspxpdfFalsepdfNews2020-03-29T18:30:00.0000000Z{d314f41b-9f7e-47e9-8dec-841d42e3c73c}3211d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Income from house property​10226 Rental income from a property being building or land appurtenant thereto of which the taxpayer is owner is charged to tax under the head “Income from house property”. In this part you can gain knowledge about various provisions relating to income charged+E5 to tax under the head "Income from house property".​4/14/2020 4:33:26 PMproperty by by satisfying the conditions of section 53A of the Transfer of Property Act Section 53A of said Act prescribes following conditions: [As amended by Finance Act, 2020 54527https://www.incometaxindia.gov.in/Tutorials/Forms/AllItems.aspxpdfFalsepdfTutorial{903058ee-bf1e-4514-bbd4-e628472da78b}971d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Notes on Clauses8351452/1/2020 7:44:07 PMin a segregated portfolio, referred to in sub-section (2AG) of section 49, there shall be included the period for 13109https://www.incometaxindia.gov.in/Budgets and Bills/2020pdfFalsepdfBudgetFINANCE BILL2020{cc9cf5ca-a3ec-47f9-b55f-ca7b4cfdd77f}4911d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Memorandum3044887/4/2019 9:43:08 PMThe provisions of Finance (No. 2) Bill For sections specifying the rate of deduction of tax at source, the tax shall continue to be deducted as per the provisions of these sections 7015https://www.incometaxindia.gov.in/Budgets and Bills/2019pdfFalsepdfBudgetFINANCE (NO. 2) BILL2019{cc9cf5ca-a3ec-47f9-b55f-ca7b4cfdd77f}4851d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Instructions_ITR1_AY2020_2184595310/22/2020 5:31:02 PMother sources’; (c) any claim of relief under section 90 and/or section 91; (d) any claim of deduction under section 57, other than deduction under clause (iia 29138https://www.incometaxindia.gov.in/Supporting Files/ITR2020pdfFalsepdfForm{7bc53324-6e6a-4b3c-a0e5-ec079ec9d3c6}38141d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Notes on Clauses3044897/5/2019 7:21:36 PMFurther, it lays down the rates at which tax is to be deducted at source during the to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case 2156https://www.incometaxindia.gov.in/Budgets and Bills/2019pdfFalsepdfBudgetFINANCE (NO. 2) BILL2019{cc9cf5ca-a3ec-47f9-b55f-ca7b4cfdd77f}4861d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in
Memorandum8351442/1/2020 8:43:20 AMhave either been specified in specific sections (like section 115BAA or section 115BAB for domestic companies) or have 17708https://www.incometaxindia.gov.in/Budgets and Bills/2020pdfFalsepdfBudgetFINANCE BILL2020{cc9cf5ca-a3ec-47f9-b55f-ca7b4cfdd77f}4921d5e35f4-95b1-4705-ad33-f92c024fd01chttps://www.incometaxindia.gov.in