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of business referred to in clause (xiii)or clause (xiiib) or clause (xiv) of section...from the date of its installation, the amount of deduction allowed under...

capital gain arises from the transfer of a long-term capital asset (herein in this section...gain shall be dealt with in accordance with the following provisions of this...

CMS 1.0 102520000000144640 2025-11-01 17 Insertion of new section 44BBC [] Insertion...of new section 44BBC Insertion of new...

new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions specified in...

In the Finance Act, 2018,— (a) in section 110, for sub-section (5), the following..."; (b) in section 111, for...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 47Public Prosecutor within the meaning of clause (u) of...

CMS 1.0 102520000000144771 2025-11-01 148 Amendment of section 171 [] Amendment of...section 171 Amendment of section 171....

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

CMS 1.0 102520000000144645 2025-11-01 22 Amendment of section 55 [] Amendment of...section 55 Amendment of section 55....

CMS 1.0 102520000000144650 2025-11-01 27 Amendment of section 92CA [] Amendment of...section 92CA Amendment of section...

CMS 1.0 102520000000144685 2025-11-01 62 Insertion of new section 194T [] Insertion...of new section 194T Insertion of new...

amount paid. 94. (1) Any amount paid in pursuance of a declaration made under section...(1) of section 91, paid any amount under the Income-tax Act...

CMS 1.0 102520000000144777 2025-11-02 154 Amendment of section 20 [] Amendment of...section 20 Amendment of section 20....

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...

respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...

—The provisions of Explanations1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...