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, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

In case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F..., 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA,...

other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

(1) or sub-section (1F) or sub-section (1G) shall, at the time of receipt of such...(1) 41[or sub-section (1C)]]. (10)...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...

any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

and of section 34, be allowed a deduction, in respect of the previous year in which...(1) or sub-section (1A) of this...

of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...

any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...

Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...44DA or section 115A shall not apply...

(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...made under that...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...