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case, including those who first heard it: Provided that the provisions of this section

other arrangement, the tax deductible on any income, other than interest, under section

The provisions of section 162 shall, so far as may be, apply in the case of an executor

—For the purposes of this section, "specified activity" means any event management

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Nothing in the foregoing sections in this Chapter shall prevent either the direct

exercise of its powers under this Act: Provided that nothing contained in this section

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

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

transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...

two Judges. 260B. (1) When an appeal has been filed before the High Court under section

two judges. 259. (1) When any case has been referred to the High Court under section

provisions of this Act, and the rules made thereunder as if the provisions of section

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

income-tax shall be charged accordingly. (2) In respect of income chargeable under sub-section