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[Provided that where such appeal is against an order of assessment made under section...respect of which the proceeding before the Settlement Commission abates under...

capital gains before giving effect to the provisions of the second proviso to section...capital asset, being a unit of a Mutual Fund specified under clause (23D) of...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]

406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) specifying the...Following sub-clause (iii) shall be inserted after sub-clause (ii) of...

Original section was introduced in place of old section 112 by the Finance (No. 2

Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...

Original section was inserted, in place of section 85 which was deleted, by the Finance

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...

previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...

securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...

pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...

(iv)   subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...