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. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...

less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...

, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

102120000000098444 2025-11-25 474 Failure to comply with section 247(1)(ii) Content...Failure to comply with section 247(1)(ii) Failure to comply...

shall be deemed to be the full value of consideration. (2) The provisions of sub-section...(1). (4) The provisions of sub-section (3) shall apply...

for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...

or in connection with an agreement to live apart, subject to the provisions of section...where such minor child is suffering from disability of the nature specified in...

for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...

exercised in the prescribed manner, on or before the due date specified under section...the Patents Act); (d)   “horse race” shall have the meaning assigned to it in...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...after the expiry of the period of one hundred and twenty days referred to in...

102120000000098120 2025-11-25 150 Interpretation for purposes of section 149....Content Interpretation for purposes of section...

any asset, may attend through a registered valuer. (2) The provisions of sub-section...246. (3) For the purposes of this section, the expression...

research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...

of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

assessee in default, if such person— (a)   does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...

forward and set off against their respective incomes. (3) The provisions of this section...forward of loss and allowance for depreciation. (7) For the purposes of this...

Amounts not deductible. 94. (1) Irrespective of anything contained in section 93,...unless tax has been paid or deducted under Chapter XIX-B. (2) The provisions of...