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payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...

for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...

115VM Exclusion of loss Content Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

Provision text (i)   in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...

(1) did not apply; and (iii)   the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

Prior to its omission, section 158BI read as under : "158BI....provisions of this Chapter shall not apply where a search was initiated under...

as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...

to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...

Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...