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—For the purposes of this section, "place of effective management of the company"

)   such electoral trust distributes to any political party, registered under section

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

Where, by reason of the provisions contained in this Chapter or in clause (i) of section

Chapter VI-A and nothing contained in the provisions of the second proviso to section

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

obtained (but for the provisions of this Chapter). (2) For the purposes of sub-section

against income from any other head of income in accordance with the provisions of section

does not pay tax on distributed profits in accordance with the provisions of section

following assessment year and so on. (2) No loss shall be carried forward under this section

of being heard : Provided further that no amendment shall be made under this section

corresponding law for the time being in force, no immovable property referred to in section

capital fund or a venture capital company as referred to in clause (23FB) of section

1956); (iv)   any security of the Central Government as defined in clause (2) of section

Provision text (c)   "appropriate authority" means an authority constituted under section...taken or retained in part performance of a contract of the nature referred to in...

company does not pay tax on distributed income in accordance with the provisions of section

transfer with such object as is referred to in clause (a) or clause (b) of sub-section

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

being a transferee, responsible for paying (other than the person referred to in section...to a person required to deduct tax in accordance with the provisions of this...