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other provision of this Act, the assessment, reassessment or recomputation under section...271 or 279, as the case may be, with respect to the cases referred to in...

International Financial Services Centre which has availed of deduction under section...(4) On receipt of an application for option for tonnage tax scheme under...

purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a)   the unutilised amount shall be charged under...

to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...

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

the purposes of Part D of this Chapter,— (1)   “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...

Act, but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (B)   Chapter VIII-C, other than the provisions of...

(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...

to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...

256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...

by way of interest or dividends in respect of— (i)   bonds referred to in sub-section...No. 1); or (ii)   Global Depository Receipts referred to in...

except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...

the following deductions:— (a)   30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...

26(2)(b) or (c) or (d) or section 38 or 95; (B)   section 26(2)(e) or (g); (j)  ...to in section 92(2)(m); (v)   any...

valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...

Assessment of persons leaving India. 317. (1) Irrespective of anything contained in section...of anything contained in section 268(1) or 280, where...

the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...