Indian Law

Income Tax Act Section 115JA prescribes Minimum Alternate Tax (MAT) on companies with book profits to ensure minimum tax payment.

Income Tax Act Section 115JB mandates Minimum Alternate Tax on book profits to ensure minimum tax payment by companies.

Income Tax Act, 1961 Section 115JC prescribes Minimum Alternate Tax (MAT) on book profits to ensure minimum tax payment by companies.

Income Tax Act Section 115JD deals with special provisions for tax on income of specified undertakings in the business of developing Special Economic Zones.

Income Tax Act Section 115JE governs the carry forward and set off of accumulated losses and unabsorbed depreciation of a company under liquidation.

Income Tax Act Section 115JF details the tax on distributed income by companies under the Dividend Distribution Tax regime.

Income Tax Act Section 116 defines 'person' including individuals, companies, firms, and others for tax purposes.

Income Tax Act, 1961 Section 117 governs the procedure for filing revised income tax returns by taxpayers.

Income Tax Act, 1961 Section 118 details the procedure for filing appeals against income tax orders and decisions.

Income Tax Act, 1961 Section 119 empowers the CBDT to grant relief and condone delays in tax proceedings.

Income Tax Act, 1961 Section 120 defines 'assessee' and explains its significance in taxation.

Income Tax Act, 1961 Section 121 deals with penalties for failure to comply with TDS provisions under the Act.

Income Tax Act Section 122 details the procedure for assessment and reassessment of income under the Act.

Income Tax Act, 1961 Section 123 deals with interest on delayed refund of income tax to taxpayers.

Income Tax Act, 1961 Section 124 deals with the procedure for attachment of property in case of tax recovery.

Income Tax Act, 1961 Section 125 defines 'Income' for tax purposes, crucial for determining taxable earnings.

Income Tax Act Section 125A deals with the recovery of tax in cases of failure to deduct or pay TDS by specified entities.

Income Tax Act, 1961 Section 126 empowers tax authorities to seize undisclosed assets during search operations.

Income Tax Act, 1961 Section 127 empowers authorities to transfer pending cases for proper disposal.

Income Tax Act, 1961 Section 128 deals with the power to summon persons to produce evidence or documents during income tax proceedings.

Income Tax Act Section 129 deals with detention, seizure, and release of books of account and assets during income tax searches.

Income Tax Act, 1961 Section 130 empowers the CBDT to issue directions for uniformity in income tax assessments.

Income Tax Act, 1961 Section 131 empowers tax authorities to summon persons for inquiry or investigation.

Income Tax Act, 1961 Section 131A empowers authorities to conduct surveys to detect undisclosed income and assets.

Income Tax Act Section 132 empowers authorities to conduct search and seizure to uncover undisclosed income and assets.

Income Tax Act Section 132A empowers authorities to seize undisclosed assets during search and seizure operations.

Income Tax Act, 1961 Section 132B defines the powers and procedures for search and seizure operations by tax authorities.

Income Tax Act, 1961 Section 133 empowers tax authorities to summon persons for inquiry or inspection.

Income Tax Act, 1961 Section 133A empowers authorities to conduct searches and seizures for tax evasion investigations.

Income Tax Act Section 133B empowers authorities to summon persons and documents for investigation and inquiry.

Income Tax Act, 1961 Section 133C empowers authorities to summon persons for inquiry or investigation.

Income Tax Act, 1961 Section 134 mandates filing of audit reports by specified professionals under the Act.

Income Tax Act Section 135 mandates Corporate Social Responsibility spending by certain companies to promote social welfare.

Income Tax Act, 1961 Section 136 mandates the filing of income tax returns in prescribed forms and formats.

Income Tax Act, 1961 Section 137 mandates furnishing of accounts and documents during income tax proceedings.

Income Tax Act, 1961 Section 138 mandates filing of returns by persons responsible for tax deduction or collection at source.

Income Tax Act, 1961 Section 139 mandates filing of income tax returns by specified assessees within prescribed timelines.

Income Tax Act Section 139A mandates PAN allotment and linking for taxpayers to ensure proper identification and tax compliance.

Income Tax Act Section 139AA mandates quoting of Aadhaar number for filing returns and PAN linking to curb tax evasion.

Income Tax Act, 1961 Section 139B mandates filing of return by specified persons to ensure timely tax compliance.

Speed skating is legal in India with no specific restrictions, but you must follow safety and local regulations while skating.

Sperm donation is legal in India under strict regulations ensuring donor anonymity and safe medical practices.

Sportsbook betting is mostly illegal in India except for some states allowing regulated betting under strict rules.

Spotify is legal in India and operates under Indian copyright and licensing laws with certain content restrictions.

Sride is not a recognized legal term or item in India; its legality depends on context and specific usage under Indian law.

SSRIs are legal in India but require a prescription and must be used under medical supervision.

Stake betting is illegal in India except in states with specific laws allowing it under regulation.

Stake.com is not legally authorized in India; online betting faces strict regulations and enforcement varies by state.

State legal persons in India are recognized entities with rights and duties under law, distinct from natural persons.

Steak is legal in India with some restrictions based on state laws and animal protection rules.

Stem cell banking is legal in India with strict regulations under the Indian Council of Medical Research guidelines.

Stem cell therapy is legal in India under strict regulations and guidelines set by authorities.

Sting operations are legal in India under strict conditions with adherence to privacy and consent laws.

Storing porn on devices in India is conditionally legal but restricted by law and subject to strict regulations.

Storing songs on your phone is legal in India if done for personal use and not shared illegally.

Street performing is conditionally legal in India, subject to local permissions and regulations.

Street photography is legal in India with conditions on privacy and consent, especially in public spaces and sensitive areas.

Strike is conditionally legal in India under specific rules and restrictions, especially for UPSC civil servants.

Stubble burning is illegal in India due to environmental laws but still occurs with penalties and restrictions in place.

Subleasing is conditionally legal in India with restrictions under tenancy laws and requires landlord consent.