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not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

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...

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

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...

Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...

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...

value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...

(1) of section 9; or (b)   arm's length price under section 92C or section 92CA,...—For the purposes of this...

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...

102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...on deductions under sections 80C, 80CCC and 80CCD. 80CCE....The...

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...

)   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...

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

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

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...

2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...

(9) of section 286; (B)   "international group" shall have the meaning assigned...to it in clause (g) of sub-section (9) of...

(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...

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