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of this Act in computing the investment income of a non-resident Indian. (2) In the...income includes any...

purposes of this section, then, instead of the capital gain being charged to income-tax...—[Omitted by the Finance Act,...

be liable to assessment in his own name in respect of that income; but any such...shall not, in respect of that income, be assessed...

Mode of computation of capital gains. 72. (1) Income chargeable under the head “Capital...or under Chapter VIII; (b)   any...

section 151 and section 153, in the case of a person where a search is initiated under...section 132 or books of account, other documents or any assets are requisitioned...

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...

individual or a Hindu undivided family (other than those who are required to deduct income-tax...whichever is earlier, deduct an amount equal to...

account) or at the time of payment thereof, whichever is earlier shall, deduct income-tax...Ins. by Act No. 15 of 2024,...

, 2013 (18 of 2013) where any tax due from— (a)   a private company in respect of...any income of any tax year; or (b)  ...

an individual has in the previous year paid or deposited any amount out of his income...chargeable to tax to effect or keep in force a contract for...

of private company. 179. (1) Notwithstanding anything contained in the Companies Act..., 1956 (1 of 1956), where any tax due from a private company...

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...

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

purposes of this section, then, instead of the capital gain being charged to income-tax...section 45 as the income of the...

of Undertakings) Act, 1970 (5 of 1970) or under section 3 of the Banking Companies...(Acquisition and Transfer of Undertakings)...

payable under this Act; or (b)   an increase in a refund of tax or other amount...under this...

, there shall be made in lieu of, or in addition to, the allowances admissible under...and the amount of such expenditure remaining unallowed, shall be chargeable to...

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