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RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

payable in advance during any financial year, in accordance with the provisions of section

—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 Taxation Laws (Amendment) Act, 1975, w.e.f.

subscription to long-term infrastructure bonds as may, for the purposes of this section

maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...

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

  lacks commercial substance or is deemed to lack commercial substance under section

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,

him to the person on whose behalf he is liable to pay tax (hereinafter in this section

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

Notwithstanding anything to the contrary contained in sections 28 to 43C, in the

proportionate to its share of that interest. (2) Subject to the provisions of sub-section

partner continues in the said firm and to be carried forward for set off under sections

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

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

—For the purposes of this section, "place of effective management of the company"

does not pay tax on distributed profits in accordance with the provisions of section

)   such electoral trust distributes to any political party, registered under section