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- No power resolved40368
IT Act 1961: sections with instruments beneath them (0)
Text
Income-tax Act, 1961 [A10-0WA]
As at 7 September 2026. Repealed.
Clauses (10)
Clause 2(7). assessee
Clause 2(9). assessment year
Clause 2(24). income
Clause 2(31). person
Clause 3. previous year
Section 10(10). Incomes not included in total income — clause (10): gratuity [S10-1YZ]
Section 119. Instructions to subordinate authorities [S10-1ZX]
Section 139(1). Return of income [S10-20A]
Section 139A. Permanent account number [S10-218]
Section 234F. Fee for default in furnishing return of income [S10-22E]
Made under
No recital of a power is printed.
Acts on (1)
Cites Section 4, Payment of Gratuity Act, 1972 [S10-2FM].
Acted on by (0)
none
Not held (0)
none
Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.