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or deposit has to be repaid : Provided further that nothing contained in this section...Central, State or Provincial Act; (iv)   any Government company as defined in...

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

It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— Item number Spacer...

the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

For the purposes of sections 60, 61 and 62 and of this section,— Item number Spacer

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

investment fund [without giving effect to the provisions of clause (23FBA)of section...with the provisions of Chapter VI; and (b)   ignored for the purposes of...

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...

and particulars in such manner as it thinks fit. (2) No publication under this section

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

one Bench, for disposal, to another Bench: Provided that the provisions of this section

relevant to an assessment year or furnish a report of such audit as required under section

distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.