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responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...

April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

(3) of section 139, shall be carried forward and set off under sub-section (1) of...section 72 or...

Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged under...

(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...

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...

(1A) of section 115BAC, and the total income— Item number Spacer Provision text...Following second proviso shall be inserted after the proviso to...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

Content Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— Item number Spacer...

Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...

(1) of section 139.]...(1) of section 72 or sub-section (1) or sub-section (3) of...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

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