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or interest therein from being taken in execution of a certificate drawn under section

than by way of cash, during a tax year to a political party registered under section

Irrespective of anything contained in sections 26 to 54 (except 50 and 53), in the

proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section

sufficient cause from presenting the appeal within the period specified in sub-section

  the corpus donation received by the registered non-profit organisation under section

anything to the contrary contained in any other provision of this Act other than sections

which would be chargeable to tax for such tax year. (3) The provisions of sub-section

make any claim in that behalf. (2) Where, by the order as referred to in sub-section

a finding of total partition has been recorded by the Assessing Officer under section

time; or (c)   served upon him in an improper manner. (2) The provisions of sub-section

manner and in such tax year, as may be prescribed. (2) For the purposes of this section

Central Government may make rules or issue notifications for the purposes of this section

found to be owned by, or belonging to, the assessee. (2) For the purposes of this section

  lacks commercial substance or is deemed to lack commercial substance under section

two Judges. 366. (1) When an appeal has been filed before the High Court under section

, is included in the total income of the assessee under this Chapter or under section

part in relation to the affairs of the company. (2) For the purposes of this section

be false or does not believe to be true; or (b)   to commit an offence under section

years and with fine. (2) For the purposes of establishing the charge under this section

register of valuers in which the names and addresses of persons registered under sub-section

or (b)   actually received, whichever is earlier. (2) For the purposes of this section

Irrespective of anything to the contrary contained in this Act, the provisions of this section

2) Where the net result of computation of income made for any tax year under sections

sum allocated by way of bonus on such policy. (2) The payment referred in sub-section

the purposes of the business or profession, the deduction allowable under sub-section

Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section

the financial year in which such appeal is filed or transferred to him under section

benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section

a person other than an associated enterprise (“other person”) shall, for sub-section

VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...

DEPOSITS Content PERMITTED MODES OF INVESTMENT OR DEPOSITS SCHEDULE XVI [See section...The modes of investing or depositing the money referred to in...

THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS SCHEDULE VIII [See section...A political party registered under section 29A of the...

Schedule XIV INSURANCE BUSINESS Content INSURANCE BUSINESS SCHEDULE XIV [See section...earlier inter-valuation period. (2) Any expenditure which is inadmissible under...

102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...

102120000000098380 2025-11-25 410 Credit for advance tax. Content Credit for advance tax. Credit for advance tax. 410. Any sum, other than a penalty or interest, paid by or recovered from an...

102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...

102120000000098301 2025-11-25 331 Liability of partners of limited liability partnership in liquidation. Content Liability of partners of limited liability partnership in liquidation. 16.-Liability...

102120000000098299 2025-11-25 329 Joint and several liability of partners for tax payable by firm. Content Joint and several liability of partners for tax payable by firm. Joint and several...