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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,...

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...

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...

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

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

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,...

—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...

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...

—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...

assessee ; or (ii)   with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...

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...

(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...

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...

—Deductions in respect of certain incomes"; or (b)   section 10AA; or (c)   section...10. (3) Notwithstanding anything contained in...

India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...