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.
  1. 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);
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  2. The Companies (Profits) Surtax Act, 1964 · s. 2

    Read the section for the definition.

    Read section 2
  3. The Direct Tax Vivad se Vishwas Act, 2020 · s. 2

    (k) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
    Read section 2
  4. The Expenditure-tax Act, 1987 · s. 2

    (7) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
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  5. The 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* * * * *
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  6. The Hotel-Receipts Tax Act, 1980 · s. 2

    Read the section for the definition.

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  7. The 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--
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