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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...

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

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

) Where the High Court delivers a judgment in an appeal filed before it under section

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

. (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...

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

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

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...

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

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

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

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

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

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

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