Just a moment...

⚠✕
❮ Top
☎ Help
🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Acts & Rules - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----❯
  • ---- All Laws----
Type:
---- All Types----❯
  • ---- All Types----
Name of Statute:
?
Select the name of Act / Rule or Regulation
---- All Sections & Parts----❯
  • ---- All Sections & Parts----
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultSection
Showing Records
collapse
Scroll To Chapter:
---- All Chapters ----❯
      No Records Found
      ❮
      ❯
      ❯❯
      MaximizeMaximizeMaximize
      0 / 200
      Expand Note
      Add to Folder

      No Folders have been created

        +

        Are you sure you want to delete "My most important" ?

        NOTE:

        Open Link
        Acts & Rules
        Showing Results for :
        Reset Filters
        Results Found:
        AI TextQuick Glance by AIHeadnote
        Show All SummariesHide All Summaries
        Expand AllCollapse All
        Expand LawsCollapse Laws
        No Records Found

        Acts & Rules

        Back

        All Acts & Rules

        Showing Results for :
        Reset Filters
        Showing
        Records
        ExpandCollapse
          No Records Found

          Acts & Rules

          Back

          All Acts & Rules

          Showing Results for : Reset Filters
          Case ID :

          📋
          Contents
          Note

          Note

          -

          Bookmark

          print

          Print

          Print Options

          Login to TaxTMI
          Verification Pending

          The Email Id has not been verified. Click on the link we have sent on

          Didn't receive the mail? Resend Mail

          Don't have an account? Register Here

          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for interest on tax free government securities allowed reduction in income tax by computed tax on included interest.</h1> Section 86A has been omitted. It formerly allowed a deduction from the income tax chargeable where interest on specified tax free government securities was included in total income, by computing tax on that included amount at an average rate or at a prescribed lower rate, whichever was less.

          You may also like:

          Topics

          ActsIncome Tax
          No Records Found
          Next ➔