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and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes of...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

proceed to recover the amount specified in a certificate drawn up by him under section...property in that country, forward to the Board a certificate drawn up by him under...

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

be effected. 223. (1) The Tax Recovery Officer competent to take action under section...or Commissioner who is authorised in this behalf by the Board in pursuance of...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

CMS 1.0 102520000000144653 2025-11-01 30 Amendment of section 112 [] Amendment of...section 112 Amendment of section 112....

there shall be allowed, in accordance with and subject to the provisions of this section...deduction has been correctly claimed in accordance with the provisions of this...

may, by notification in the Official Gazette, appoint, the provisions of this section

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

—For the purposes of this section, "registered account" means the electronic filing

payable in advance during any financial year, in accordance with the provisions of section

capital gains before giving effect to the provisions of the second proviso to section...—For the purposes of this sub-section,— (a) the expression...

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

For the purposes of sections 60, 61 and 62 and of this section,— (a) a transfer

relevant to an assessment year or furnish a report of such audit as required under section

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...