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Amendment of Section 80EEA1515385/31/2020 3:26:17 PMIn section 80EEA of the Income-tax Act, in sub-section (3), in clause (i), for the figures "2020 figures "2021" shall be substituted with effect from the 1st day of April, 2021STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Acts/Finance Acts/202046420http://incometaxindia.gov.in5/31/2020 3:26:17 PMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
Insertion of new sections 80EEA and 80EEB1512139/25/2019 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Acts/Finance Acts/2019_2105980http://incometaxindia.gov.in9/25/2019 5:23:46 AMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
faqs-income-property6115242/11/2021 12:45:39 PMThe Income Tax Department NEVER asks for your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts through e-mail STS_ListItem_850http://incometaxindia.gov.in/Pages/Forms/AllItems.aspx4684680http://incometaxindia.gov.in2/11/2021 12:45:39 PMhtmlFalseaspx1616~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_WebPage.js
Finance Act, 2020392823/27/2020 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/News/Forms/AllItems.aspx2442250http://incometaxindia.gov.in3/27/2020 5:17:09 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Income from house property​20307Rental 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Tutorials/Forms/AllItems.aspx114310960http://incometaxindia.gov.in4/14/2020 4:33:26 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
? Treatment of income from different sources 20366Each 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 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Charts Tables/Forms/AllItems.aspx315729510http://incometaxindia.gov.in6/16/2020 9:16:15 AMhtmlFalsehtm00~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_Default.js
Notes on Clauses1029252/1/2020 7:44:07 PMin a segregated portfolio, referred to in sub-section (2AG) of section 49, there shall be included the period for STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Budgets and Bills/202051430http://incometaxindia.gov.in2/1/2020 7:44:07 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Notes on Clauses1029212/1/2021 7:24:23 PMSub-section (3) and (4) of the said section provide for certain conditions for the applicability of the section STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Budgets and Bills/20211831730http://incometaxindia.gov.in2/1/2021 7:24:23 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Finance Bill1029191/31/2021 7:48:35 PMAmendment of section 80EEA Substitution of new section for section 147 in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944 STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Budgets and Bills/20217306730http://incometaxindia.gov.in1/31/2021 7:48:35 PMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js
Memorandum1029202/1/2021 4:39:26 AMeither been specified in s pecific sections (like section 115BAA or section 115BAB for domestic companies, 115BAC for (1) Tax rates under section 115BAC and section 115BAD STS_ListItem_DocumentLibraryhttp://incometaxindia.gov.in/Budgets and Bills/20214444100http://incometaxindia.gov.in2/1/2021 4:39:26 AMpdfFalsepdf1515~sitecollection/_catalogs/masterpage/Display Templates/Search/Item_PDF.js

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