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this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded...by another who has and exercises...

(as computed before making the deduction under this section) of that tax year arising...beyond the tenth tax year from the...

of tonnage. 115VV. (1) In the case of every company which has opted for tonnage tax...to that previous year shall be computed as if the option for tonnage...

scheme, by notification in the Official Gazette, for the purposes of issuing notice under...the assessee to get his accounts audited under...

Gazette, for the purposes of rectification of any mistake apparent from record under...section 154 or other amendments under section 155 or issue...

In section 3 of the principal Act, the words ", subject to such terms and conditions

Where the Central Government or the Board or an income-tax authority, has the power...to grant any approval under any...

year and on fulfilment of conditions specified in sub-section (2), for the tax year...any other provision of this Act for the same or any other...

” means any income derived from a foreign exchange asset; (c)   “long-term capital...gains” means income chargeable under...

or any income accrues or arises to him, such income shall be chargeable to income-tax...in...

per cent of profits derived from the business of operation of ships (computed under..."Profits and gains of business or profession" and before making any deduction...

by notification in the Official Gazette, for the purposes of revision of orders under...Item number Spacer Provision text (a)   eliminating the interface between the...

any provision of this Act shall apply, so far as may be, to such assessment. (2)...this Act in respect of any such association of persons as is...

Content Fee for default in furnishing return of income....Fee for default in furnishing return of income. 428....a return of...

Depreciation Depreciation. 115VK. (1) For the purposes of computing depreciation under...business and for purposes other than tonnage tax...

as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act..., 1956 (42 of 1956) and, where employees' stock option has been granted...

In section 32 of the principal Act, in sub-section (2), in clause (a), the words

notification in the Official Gazette, for the purposes of giving effect to an order under...Item number Spacer Provision text (a)   eliminating the interface between the...

of royalty and fee for technical services in hands of non-residents. 59. (1) Income...” under this Act, if the following...

agreement and prior to the date of entering into the agreement, any return of income...has been furnished under the provisions of section 139 for...