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so far as may be, to such assessment. (2) Regardless of the generality of sub-section...proceeding under this Act in respect of any such firm as referred to in that...

Amounts not deductible. 94. (1) Irrespective of anything contained in section 93,...unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of...

forward and set off against their respective incomes. (3) The provisions of this section...forward of loss and allowance for depreciation. (7) For the purposes of this...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...Act in respect of any such association of persons as is referred to in that...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...

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...

tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b)   has not made an option in respect of the tonnage tax scheme as per...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...

who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a)   fails to do so within the time prescribed in the said...

Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...

of business reorganisation of co-operative banks. 64. (1) The deduction under section...bank has taken place during the tax year, be allowed as per provisions of this...

any game [other than a game the winnings from which are taxable as specified in section...any game, other than a game the winnings from which are taxable as specified in...

on the basis of percentage of completion method, subject to provisions of sub-section...(2), as per the income computation and disclosure standards notified under...

the tax year for which he is so assessable, to the effect that provisions of sections...the investment income derived from any foreign exchange asset referred to in...

  it carries out any commercial activity in contravention of the provisions of section...been disputed, or has attained finality; or (g)   the application referred to in...

transfer property to avoid tax. 319. (1) Irrespective of anything contained in section...shall be chargeable to tax in the current tax year. (2) For the purpose of...

307. (1) The income or any part thereof, in respect of the person mentioned in sections...indeterminate or unknown. (2) The income or any part thereof as referred to in...

verified in such manner, as may be prescribed. (2) An appeal referred to in sub-section...the order sought to be appealed against is served. (4) For the purposes of...