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assessee, includes any profits and gains derived from any business referred to in section...derived from such business for such tax year under the provisions of the said...

developing and building housing projects or rental housing projects referred to in section...derived from such business for such tax year under the provisions of the said...

Government may, for the purposes of giving effect to the scheme made under sub-section...by notification, amend or modify the said scheme as per the provisions of...

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...

addition to the amount of the arrears and the amount of interest payable under section...Officer may, from time to time, direct. (2) The total amount of penalty under...

business) cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...

gains derived by an undertaking or an enterprise from any business referred to in section...derived from such business for such tax year under the provisions of the said...

the amounts referred to in clauses (i) and (ii), is ₹ 20000 or more. (2) Sub-section...Central, State or Provincial Act; (d)   any Government company as defined under...

from among the members thereof. (2) Subject to the provisions contained in sub-section...all the powers which are vested in the income-tax authorities referred to in...

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...

The income referred to in section 26 shall be computed as per the provisions of sections...28 to 60, except section 58.

payments not deductible in certain circumstances. 36. (1) The provisions of this section...(2) and this sub-section,— (a)   “specified person”...

assessee” means— (a)   in respect of the income of a non-resident specified in section...agent of the non-resident, including a person who is treated as an agent under...

Switching over of regimes. 333. (1) Nothing contained in section 11, other than Schedule.... 43, 44 or 45). (3) A person, whose registration ceases to operate under...

entry, on any other person, who causes the person referred to in the said sub-section...make a false entry or omits or causes to omit any entry referred to in that...

service of notice by the Tax Recovery Officer as per the procedure specified under section...said proceeding or otherwise. (2) The charge or transfer as referred to in...

statement; (c)   the fee, if any, shall be computed as per the provisions of section...of the amount computed under clauses (b) and (c) against any amount paid under...

, 2005 under the Special Economic Zones Act, 2005 (28 of 2005) referred to in section...derived from such business for such tax year under the provisions of the said...

means the Director-General of Shipping appointed by the Central Government under section...fishing produce; (e)   “fishing vessel” shall have the meaning assigned to it in...