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found to be owned by, or belonging to, the assessee. (2) For the purposes of this section

part in relation to the affairs of the company. (2) For the purposes of this section

, is included in the total income of the assessee under this Chapter or under section

be false or does not believe to be true; or (b)   to commit an offence under section

register of valuers in which the names and addresses of persons registered under sub-section

years and with fine. (2) For the purposes of establishing the charge under this section

Irrespective of anything to the contrary contained in this Act, the provisions of this section

2) Where the net result of computation of income made for any tax year under sections

or (b)   actually received, whichever is earlier. (2) For the purposes of this section

sum allocated by way of bonus on such policy. (2) The payment referred in sub-section

the purposes of the business or profession, the deduction allowable under sub-section

the financial year in which such appeal is filed or transferred to him under section

Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section

benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section

a person other than an associated enterprise (“other person”) shall, for sub-section

ARTICLES OR THINGS Content LIST OF ARTICLES OR THINGS THE ELEVENTH SCHEDULE See section...32A, section 32AB, section...

VII Persons Exempt From Tax Content Persons Exempt From Tax SCHEDULE VII [See section...355(a), the provisions of section 337 (Table: Sl....Tea...

102120000000098342 2025-11-25 372 Exclusion of time taken for copy. Content Exclusion of time taken for copy. Exclusion of time taken for copy. 372. In computing the period of limitation prescribed...

102120000000098344 2025-11-25 374 Interpretation of “High Court”. Content Interpretation of “High Court”. Interpretation of “High Court”. 374. For the purposes of this Chapter, “High Court” means,—...

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