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of Part C of Chapter XIX) this Act, the Income-tax Act, 1961 (43 of...

section 256 or on an appeal under section 260A of the Income-tax Act,...

)(ac) of the Income-tax Act, 1961 (43 of 1961); or (c)   as specified in...

any other section in any tax year or under this section in any other tax year, if...in one or more...

the Indian Income-tax Act, 1922 (11 of 1922) or under the...

authority stating that he has no liability under this Act or the Wealth-tax Act,...1957 (27 of...

under the head “Capital gains” and shall be deemed to be the income of the tax year...as follows:—   A = B + C — D,  ...

in a business or profession, the profits and gains whereof are assessable to income-tax...for that tax year and shall be...