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(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...

income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

Where as a result of an appeal under section 246 or section 246A or section 253,

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

Qualified Foreign Investor, any income by way of interest referred to in sub-section...the rate of five per cent. (2) The income by way of interest referred to in...

not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

) or sub-clause (d) or sub-clause (e) 65[or sub-clause (f)] of clause (22) of section...exceed 66[ten] thousand rupees: Provided further that the provisions of this...

respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...