Income-tax Act, 1961
Section - 140A - Self-assessment
Self-assessment.140A. (1) Where any tax is payable on the basis of any return required to be furnished under section 115WD or section 115WH or section 139 or section 142 or section 148 or section 153A or, as the case may be, section 158BC, after taking into account,-
| (i) | - | the amount of tax, if any, already paid under any provision of this Act; |
| (ii) | - | any tax deducted or collected at source; |
| (iia) | - | any relief of tax claimed under section 89; |
| (iii) | - | any relief of tax or deduction of tax claimed under section 90 or section 91 on account of tax paid in a country outside India; |
| (iv) | - | any relief of tax claimed under .... To read the full section download the app from Google Play store
24 October 2026
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