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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...

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

, 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...

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