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32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

(4) of section 80-IA; and (iii)   an undertaking referred to in sub-section (10)...(2) of section 32 and of...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...(7) of that section being reckoned from the end of the previous...

Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021..., the tax shall be deducted at higher of the two rates provided in this...

Prior to its omission, section 206CCA, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-...be collected at higher of the two rates provided in this...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— Item number Spacer...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

Nothing contained in section 45 shall apply to the following transfers :— Item number...(7) of section 45 of the Banking Regulation Act, 1949 (10...

as deductor) under section 200, such statement shall be processed in the following...(c)   the fee, if any, shall be computed in accordance with the provisions of...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

(5) of section 40A to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...