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

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

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8)   a person shall be deemed to have...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

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,...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

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

The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

in respect of the winnings: 77[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

For the purposes of sections 22 to 26— Item number Spacer Provision text (i)   an...or part thereof in part performance of a contract of the nature referred to in...

Linked Debenture. 50AA. 51[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— Item number...

sub-clauses:   Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...