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

insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...

manner as may be prescribed, the value so determined shall, for the purposes of section...or accruing as a result of such transfer: Provided that the provisions of this...

Notwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where...the period for acquiring the new asset by the assessee referred to in those...

Commission shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228, and for the purposes of section 196, of the...

(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....

General. 37. (1) Any expenditure (not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...

non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...

non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...) any interest payable to a "business trust", as defined in clause (13A) of...

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...

For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib)   "strategic disinvestment" shall...

Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...