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115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

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...

provision of this Act in computing the income referred to in clause (a) of sub-section...carried forward to succeeding assessment years. (3) For the purposes of this...

(1). (3) In this section,— Item number Spacer Provision text (i)   "dividends" shall...have the same meaning as is given to "dividend" in clause (22) of...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section...shall be imposed by the Joint Commissioner: 13[Providedthat any penalty under...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

qualifying ships; and (ii)   furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

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...

(1) did not apply; and (iii)   the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in...

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

or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...