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to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— Item number...

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

such book, there shall, in accordance with and subject to the provisions of this section...of an amount equal to twenty-five per cent thereof. (2) No deduction under...

specialist, as may be prescribed : Provided further that the deduction under this section...—For the purposes of this section,— Item number Spacer...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...

Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

(1) of section 115TD, within the time allowed under sub-section (5) of that section...—For the purposes of this...

India, there shall, in accordance with and subject to the provisions of this section.... (2) The deduction under this section shall be allowed—...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...

business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...

offence has been committed:   Provided that a court competent to try offences under section...Provision text (i)   which has been designated as a Special Court under this...

other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...

payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

gains derived by an undertaking from the production of computer programmes under section...10B, as it stood prior to its substitution by section 7...

Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order under...