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If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...

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...

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

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

with another company; or (b)   a banking company referred to in clause (c) of section...(i)   "control" shall have the same meaning as assigned to in clause (27) of...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...

the acquisition of any immovable property made by the competent authority under section...  by the transferor or the transferee or any other person referred to in...

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...

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— Item number Spacer...

) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section...or similar objects; (b)   the other trust or institution is registered under...

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

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8)   a person shall be deemed to have...

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

a)   "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b)   "alternate minimum tax" means the...

respect of which a notice has been published in the Official Gazette under sub-section...(1) of section 269D may be made— Item number Spacer...

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