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payable on such capital:   Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...

to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

a finding of total partition has been recorded by the Assessing Officer under section

served upon him in an improper manner: Provided that nothing contained in this section

Specified authority for the purposes of sections 148 and 148A shall be the Additional

—For the purposes of this section,— Item number Spacer Provision text (i)   "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...