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assets by companies in liquidation. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the purposes...

advance ruling . 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...

for deduction under section 80HHE, computed under sub-section (3) of that section...(2) of...

, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...

256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...

Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...

agent, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this sub-section, the expression...

)   income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...

work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...

Taxation of foreign exchange fluctuation. 43AA. (1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...

Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...

royalty, there shall, in accordance with and subject to the provisions of this section..." shall have the meaning assigned to it in clause (b) of...

be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...

44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...

securitisation trust specified in clause (d) of the Explanation occurring after section...securitisation trust specified in clause (d) of the Explanation occurring after...

does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...

non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 36[other than cruise ships referred to in...

11, section 12 or section 12A; (ii)   that, under clause (c) of sub-section (1)...of section 13,...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or...

158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...