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following sums shall be allowed as deduction in computing income chargeable under section...this behalf by— (i)   the General Insurance Corporation of India formed under...

particular event or purpose. 318. (1) Irrespective of anything contained in the section...dissolution shall be chargeable to tax in that tax year. (2) For the purpose of...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...person appointed as a Public Prosecutor or a Special Public Prosecutor under this...

102120000000098035 2025-11-25 65 Interpretation for purposes of section 64 Content...Interpretation for purposes of section 64....Interpretation...

Where, in pursuance of the orders, instructions or directions issued under sub-section...authority pursuant to the orders or instructions or directions issued under...

or through a non-resident broker shall not be deemed to be an agent under this section...Officer as to his liability to be treated as such. (4) For the purposes of this...

received by, or accrued to, the business trust. (2) Subject to the provisions of sections...shall be charged to tax as income of the tax year. (4) The provisions of...

) The person responsible for paying to a non-resident any sum as mentioned in section...made by the Assessing Officer as per clause (b), the tax shall be deducted under...

Recovery Officer by whom recovery is to be effected. 414. (1) For the purposes of section...of Commissioner who is authorised in this behalf by the Board in pursuance of...

in case of depreciable assets. 74. (1) Irrespective of anything contained in section...under the Income-tax Act, 1961 (43 of 1961) or under this Act, the provisions of...

Income referred to in sections 102, 103, 104, 105 and 106 shall be charged to tax...as per the provisions of section 195.

Determination of annual value. 21. (1) For the purposes of section 20, the annual...receivable by the owner in respect thereof is less than the sum referred to in...

No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...

behalf; or (v)   is referred to in clause (a)(v),   and makes an application under section...application” means an application made to the Board for Advance Rulings under...

association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...

computed in respect of a specified activity cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be

business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...

amount of arrears due from the assessee (such statement being herein and in sections...properties of the assessee. (2) The Tax Recovery Officer may take action under...