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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...

"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...

143, section 144, section 147 or section 153A or section 153C; or (ii)   an order...143,...

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

(1) of section 115WB are included in any other clause of sub-section (2) of the...(M) to (P)of sub-section (2) of...

know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...

be, assigned to income-tax authorities by or under this Act as referred to in section...or (b)   vesting the jurisdiction with the Assessing Officer as referred to in...

For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c)   in an...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...

80G or section 80GGA or section 80GGC or section 80HH or section 80HHA or...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...

objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a)   the permanent account number allotted to him under...

any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided that no deduction shall be made under this...