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tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

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

For the purposes of sections 22 to 26— Item number Spacer Provision text (i)   an...or part thereof in part performance of a contract of the nature referred to in...

in respect of the winnings: 77[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...

the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...

45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...

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

the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...

The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.

India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...

or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...

In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...i)   "accountant" shall have the same meaning as in the Explanation below...

1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...

.— In this sub-section, "High Court" means the High Court of the State in which a...Special Court shall also try an offence, other than an offence referred to in...

income of an assessee includes any short-term capital gains referred to in sub-section...—For the purposes of this section,— Item number Spacer...

(4) of section 269-I : Provided that in a case falling under the proviso to sub-section...compensation payable under...