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such assessment. (2) Without prejudice to the generality of the foregoing sub-section...proceeding under this Act in respect of any such firm as is referred to in that...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

Officer finds that any assessee has— Item number Spacer Provision text (a)   under section...209A or section 212 under-estimated the advance tax...

or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts referred to in...

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...

cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...

where on or after the 1st day of September, 2024, a search is initiated under section...(c) of sub-section (1) of section...

Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, in...

and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back or...

32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if...(2) of...

capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...

the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...

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...

the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...

there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction under...

32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...

(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...