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the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...nothing contained in the provisions of the second proviso to...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...

fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— Item number Spacer...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...

(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...

deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...—For the purposes of this sub-section, the copy of...

insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...

—Deductions in respect of certain incomes"; or (b)   section 10AA; or (c)   section...10. (3) Notwithstanding anything contained in...

new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions specified in...

beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...