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111A and section 112], the total income of a business trust shall be charged to...(2) of section 56, received by a unit holder from a business...

to this section; and (d)   in clause (c) of sub-section (1) of section 13, Item number...to this...

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...

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...

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...

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...

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...

Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...

winnings. (3) If any difficulty arises in giving effect to the provisions of this section...of removing the difficulty. (4) Every guideline issued by the Board under...

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

Commission shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228, and for the purposes of section 196, of the...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1)] of section 12A, shall— Item number Spacer Provision...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

manner as may be prescribed, the value so determined shall, for the purposes of section...or accruing as a result of such transfer: Provided that the provisions of this...

Notwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where...the period for acquiring the new asset by the assessee referred to in those...

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...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

General. 37. (1) Any expenditure (not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...