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accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...

non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...

and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...

is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...after the transfer to the transferee of the property referred to in that...

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

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...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...

115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions 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...

Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...

For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...

(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...)   any interest payable to a "business trust", as defined in clause (13A) of...