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Income-tax Officer

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Income-tax Act, 1961

Section 25 - Income-tax Officer

“Income-tax Officer” means a person appointed to be an Income-tax Officer under

Other Sections in same act
  • intangible assets, being know-how, patents, copyrights, trademarks, licences, franchises or any other business or commercial rights of similar nature, in respect of which the...
  • assessment year
  • Incomes not included in total income
  • Books or books of account
  • co-operative society
  • Income-tax Officer
  • Depreciation.
  • principal officer
  • “resident” means a person who is resident in India within the meaning of section 6 ;
  • In sections 28 to 41 and in this section, unless the context otherwise requires
  • [Special provisions for computing income by way of royalties, etc., in the case of foreign companies.
  • Inserted by the Finance Act, 1994, w.e.f. 1-6-199
  • Return of income.
  • Assessment
  • ------
  • --
  • Time limit for completion of assessments and reassessments
  • Representative assessee
  • --
  • --
  • Appeal to High Court
  • --
  • Penalty for failure to deduct tax at sourc
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