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the purposes of the business or profession shall be allowed in computing the income...chargeable under the head “Profits and gains of business or...

144 or under Chapter VIII in respect of income by which the total income of the...assessee is enhanced after computation...

Central Government may, by notification provide that deduction or collection of tax...shall be deducted under section 393(2) (Table: Sl....CHAPTER...

102120000000098312 2025-11-25 342 Accumulated income....Content Accumulated income....or set apart any part of its regular...

in respect of certain inter-corporate dividends. 148. (1) If the gross total income...of a domestic company in any tax year includes any...

Content Liability of person in respect of income included in income of another person...Liability of person in respect of...

102120000000097986 2025-11-25 16 Income from salary....Content Income from salary. Income from salary. 16....CHAPTER IV...

Other provisions. 285. (1) In an assessment, reassessment or recomputation made under...section 279, the tax shall be chargeable at the rate or...