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assessees-Special cases Who may be regarded as agent. 306. (1) For the purposes of this Act...non-resident; or (iii)   from or through whom the non-resident is in receipt...

concern, then, such Indian concern shall, for the purposes of determination of any income...accruing or arising in India under the said section,...

102120000000097998 2025-11-25 28 Rent, rates, taxes, repairs and insurance....Content Rent, rates, taxes, repairs and insurance....CHAPTER IV...

assets from the company, then,— (a)   such shareholder shall be chargeable to income-tax...under the head “Capital gains”,...

  to make and deliver an account or a statement or declaration relating to any income...chargeable to tax which is false and which he either knows...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...for which an application has been made by an applicant, being...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

Every person deducting, retaining, or paying any tax in pursuance of this Act in...respect of an income belonging to...