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may, by notification in the Official Gazette, appoint, the provisions of this section

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...

Where any income referred to in section 115BBA is payable to a non-resident sportsman

foreign company, by an infrastructure debt fund referred to in clause (47) of section

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

Central Government that any person to whom immunity has been tendered under this section

thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

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...

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...

—For the purposes of this section, the expression "tax due" includes penalty, interest

firm from the firm shall not be regarded as "salary" for the purposes of this section

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended