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)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...

45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...

262 Content Penalty for failure to comply with the provisions of section 262....Penalty for failure to comply with the provisions of section 262....

to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b)   in a case where any tangible asset [as referred to in...

amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...

allowed on actual payment basis only. 37. (1) The sums payable, as specified in sub-section..., shall be allowed as a deduction while computing the income chargeable under...

deduction from the gross total income, subject to conditions specified in sub-section...10 of 1949), applies (including any bank or banking institution referred to in...

or (6); or (b)   fails to comply with all the terms of a notice issued under section...268(1) or fails to comply with a direction issued under...

in certain cases. 489 . (1) Where during the course of any search made under section...261(g) or on a computer system as defined in section 261(e)...

425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...

allowed a deduction from such income computed in the manner specified in sub-sections...(2) to (7). (2) The deduction under this section shall be...

area to any Special Economic Zone 88. (1) Irrespective of anything contained in section...(1), then,— (a)   the unutilised amount shall be charged under...

Act, may attend through an authorised representative. (2) The provisions of sub-section...is required to attend personally for examination on oath or affirmation under...

Where the following assessee has any income of the nature referred to in sub-section...year, at the option of an assessee, in the case of an entity mentioned in...

(c)   is determined by an advance pricing agreement entered into by him under section...168; (d)   is made as per the safe harbour rules made under...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...(3); and (e)   fulfils all the conditions provided in...

439. (3) Irrespective of anything contained in sub-section (1) or (2), if in a case...falling under section 439, the amount of income in respect of...

No. 3 or 4) is transferred in a tax year and sub-section (2)(b) and (c) does not...33(1) to (10) in respect of expenditure mentioned in sub-section...

(2) The manner of determination of the arm’s length price referred to in sub-section...(1)(a) or the income referred to in sub-section (1)(b) may...

not being an international transaction),— (a)   any transaction referred to in section...122; (b)   any transfer of goods or services referred to in...