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Mode of computation of capital gains. 72. (1) Income chargeable under the head “Capital...or under Chapter VIII; (b)   any...

Act, the amount deemed as income in sub-section (1) shall not be allowed as a deduction...under this...

of accounting in certain cases. 277. (1) For the purposes of determining the income...chargeable under the head “Profits and gains of business or...

, 2013 (18 of 2013) where any tax due from— (a)   a private company in respect of...any income of any tax year; or (b)  ...

102120000000098196 2025-11-25 226 Tonnage tax scheme....Content Tonnage tax scheme....the tonnage tax scheme. (3) The...

an order imposing penalty under Chapter XXI; or (f)   an order under section 287...referred to in sub-section (1) is passed by or with the prior...

102120000000098227 2025-11-25 257 Proceedings before income-tax authorities to be...Content Proceedings before...

payable under this Act; or (b)   an increase in a refund of tax or other amount...under this...

has been transferred; (c)   is transferred under clause (b) in a tax year in which...No. 3 or 4), where deduction under...

been discontinued, the Assessing Officer shall make an assessment of the total income...any provision of this Act, shall apply, so far as may be,...

any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...

under the Act is due and cannot be recovered from— (a)   the limited liability partnership...in respect of any income of...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...relating to computation of total...

year or a sum of ₹ 40000, whichever is less, from income chargeable to tax of that...tax year, for the medical treatment...

furnishes an authorisation in the prescribed form authorising the Board or any other income-tax...to receive any sum or...

any Central Act or State Act or Provincial Act and filing an application for a patent...under the...

specified violation by a registered non-profit organisation:— (a)   where any income...non-profit organisation, created or established after the commencement of this...

Irrespective of anything contained in any other provision of this Act, where a firm...interest, salary, bonus, commission or remuneration shall not be chargeable to...

(a); or (ii)   the tax year in which the extension of the undertaking is completed...any other provision of this Act for the same or any other...

this Act or an agreement entered into under section 159, which may be required in...Commissioner or Deputy Director or Assistant Commissioner or...