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other clause of sub-section (2) of the said section, the total expenses included under...CHAPTER XII-H CHAPTER XII-H -...

, as the case may be, clause (b) of sub-section (1) shall be deemed to be the income...chargeable under the head "Capital gains" relating to...

this Chapter or under Chapter V of the Customs Act, 1962 (52 of 1962) or under Chapter...IIIA of the Central Excise...

of search or requisition. 292CC. (1) Notwithstanding anything contained in this Act...Spacer Provision text (i)   it shall not be necessary to issue an authorisation...

in which such rent is received or realised, and shall be included in the total income...of the assessee under the head...

Content Offences by companies Offences by companies. 278B. (1) Where an offence under...this Act has been committed by a company, every person who,...

The Central Government shall cause every rule made under this Act, the rules of procedure...for Advance Rulings under...

, where the transfer of the original asset is by way of compulsory acquisition under...in those sections or, as the case may be, the period available to the assessee...

publication of books. 80Q. (1) Where in the case of an assessee the gross total income...subject to the provisions of this section, be allowed, in computing the total...

receipts, certificates, reports of audit or any other documents, which are otherwise under...any other provisions of this Act, except section 139D,...

, etc., in certain cases. 278D. (1) Where during the course of any search made under...this Act, the provisions of sub-section (4A) of section 132...

with the Chief Justice of the High Court, may, for trial of offences punishable under...this Act, a Special Court shall also try an offence, other...

respect of certain inter-corporate dividends. 80M. (1) Where the gross total income...of a domestic company in any previous year includes any...

any provision of this Act or the rules made thereunder. (2) The penalty under sub-section...(1) shall be payable for each such report or...

arising on account of any change in foreign exchange rates shall be treated as income...computation and disclosure standards notified under...

house by the assessee,— Item number Spacer Provision text (a)   the deduction under...premises used for the purpose of the business or profession; (b)   the deduction...

In computing the total income of an assessee, not being an assessee having any income...deducted any expenditure incurred by him in excess of ten...

Method of accounting Content Method of accounting Method of accounting. 145. (1) Income...chargeable under the head "Profits and gains of business...

dispose of any case allotted to the Bench, pertaining to an assessee whose total income...case, including those who first heard it. (6) Subject to the provisions of this...

undertakings or hotel business in backward areas. 80HH. (1) Where the gross total income...subject to the provisions of this section, be allowed, in computing the total...