Legal glossary
“income-tax act”
Defined in 7 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · s. 2
(6) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
Read section 2The Companies (Profits) Surtax Act, 1964 · s. 2
Read the section for the definition.
Read section 2The Direct Tax Vivad se Vishwas Act, 2020 · s. 2
(k) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
Read section 2The Expenditure-tax Act, 1987 · s. 2
(7) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
Read section 2The Gift-tax Act, 1958 · s. 2
(xiv) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);] 2 * * * * * 3* * * * * 4* * * * * 5[(xvib) "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908);] 6* * * * *
Read section 2The Hotel-Receipts Tax Act, 1980 · s. 2
Read the section for the definition.
Read section 2The Interest-tax Act, 1974 · s. 2
(6) "Income-tax Act" means the Income-tax Act, 1961(43 of 1961); [5](7) '"interest" means interest on loans and advances made in India and includes--
Read section 2