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102120000000098026 2025-11-25 56 Special provision in case of interest income of...shall be chargeable to tax under the...

for the said tax year under the head “Profits and gains of business or profession...of this Act shall not be allowed...

102120000000098392 2025-11-25 422 Recovery of tax arrear in respect of non-resident...assets Recovery of tax arrear in respect of non-resident from...

or (iv)   the Assistant Commissioner or the Deputy Commissioner; or (v)   the Income-tax...Officer or the Tax Recovery...

income of any individual, for a tax year, shall include the income arising directly...:—     where ,—   A =...

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...

irrespective of anything to the contrary contained in any other provision of this Act...relating to computation of income...

deduction for the amount contributed by it, other than by way of cash, during a tax...year to a political party registered under section 29A of the...