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Officer shall proceed to compute the total income of the assessee under sub-section...Ins. by Act No. 15 of 2024, w.e.f....

under this Act. (2) The conditions in respect of persons referred to in sub-section...year; or (b)   where business or profession is newly set up...

firm is dissolved, the Assessing Officer shall make an assessment of the total income...any provision of this Act, shall apply, so far as may be,...

income of any individual, for a tax year, shall include the income arising directly...:—     where ,—   A =...

a fresh order under the said section....of assessment made by the Assistant Commissioner or Deputy Commissioner or the...

for allowing use of such know-how shall be treated for the purposes of charging income-tax...immediately preceding previous years as if one-third...

from which is chargeable under the head "Income from house property", other than...Ins. by Act No. 08 of 2023, w.e.f....

, any person paying any sum or amount, on which tax is collectible at source under...Ins. by Act No. 08 of 2023, w.e.f....

deduction for the amount contributed by it, other than by way of cash, during a tax...year to a political party registered under section 29A of the...

or (iv)   the Assistant Commissioner or the Deputy Commissioner; or (v)   the Income-tax...Officer or the Tax Recovery...

this Act or an intimation under sub-section (1) or sub-section (1B) of section 143...or to the status under which he is...

has been drawn up is modified in appeal or other proceeding under this Act, and,...this Act, the...

irrespective of anything to the contrary contained in any other provision of this Act...relating to computation of income...

for that assessment year under section 139 declaring therein that the provisions...for that assessment year shall be computed and tax on such total...

chargeable under the head "Capital gains" relating to long-term capital asset of...Omtt. by Act No. 08 of 2023, w.e.f. 1-4-2023....CHAPTER IV...

books of account. 271AAD. (1) Without prejudice to any other provisions of this Act..., if during any proceeding under this...

For the purposes of this Act,— Item number Spacer Provision text (1)   An individual...an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping...

Any income of a political party which is chargeable under the head "Income from house...property" or...

30% of additional employee cost incurred in the course of such business in the tax...deduction referred to in sub-section (1) shall be allowed for three consecutive...

(2) shall be deemed to be the profits and gains of such business chargeable to tax...under the head "Profits and gains of business or profession"....