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28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...nothing contained in the provisions of the second proviso to...

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...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1)] of section 12A, shall— Item number Spacer Provision...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...—For the purposes of this sub-section, the copy of...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...

fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— Item number Spacer...

the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

tax in accordance with this Chapter— Item number Spacer Provision text (i)   sections...(1) and (3) of section 70 or...

the deduction under that section is claimed. (3) Every person to whom this section...(5) of section 115BAC or...

beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...

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...

90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...

winnings. (3) If any difficulty arises in giving effect to the provisions of this section...of removing the difficulty. (4) Every guideline issued by the Board under...

Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...