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so far as may be, to such assessment. (2) Regardless of the generality of sub-section...Act in respect of any such association of persons as is referred to in that...

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...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking, if not paid or credited to the person referred to in...

Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...

tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b)   has not made an option in respect of the tonnage tax scheme as per...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...

who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a)   fails to do so within the time prescribed in the said...

  it carries out any commercial activity in contravention of the provisions of section...been disputed, or has attained finality; or (g)   the application referred to in...

307. (1) The income or any part thereof, in respect of the person mentioned in sections...indeterminate or unknown. (2) The income or any part thereof as referred to in...

any game [other than a game the winnings from which are taxable as specified in section...any game, other than a game the winnings from which are taxable as specified in...

of business reorganisation of co-operative banks. 64. (1) The deduction under section...bank has taken place during the tax year, be allowed as per provisions of this...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...source in India,   shall be deemed to accrue or arise in India; (b) in this...

way of dividends in respect of Global Depository Receipts referred to in sub-section...any other provision of this Act; (b)   includes any income referred to in...

aggregate of the tonnage income of each qualifying ship computed as per sub-sections...(2) and (3). (2) For the purposes of sub-section (1), the...

the tax year for which he is so assessable, to the effect that provisions of sections...the investment income derived from any foreign exchange asset referred to in...

transfer property to avoid tax. 319. (1) Irrespective of anything contained in section...shall be chargeable to tax in the current tax year. (2) For the purpose of...