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previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...

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

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...

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...

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

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

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

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

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

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

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

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

The provisions of section 162 shall, so far as may be, apply in the case of an executor

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

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