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or realised. (2) The amount deemed to be income from house property under sub-section...equal to 30% of the arrears of rent or the unrealised rent referred to in...

the Act charged as an offence in that prosecution. (2) For the purposes of this section...fact or belief in, or reason to believe, a fact. (3) For the purposes of this...

, its value substantially from the assets located in India, as referred to in section...purposes of determination of any income accruing or arising in India under the said...

Irrespective of anything contained in section 304(1) or (5), where the person entitled...to the income referred to in section 9(2) is a...

instructions and directions. (2) No orders, instructions or directions under sub-section...from time to time (whether by way of relaxation of any of the provisions of...

which the amount was borrowed or repaid. (2) Where the amount borrowed under sub-section...shall not be liable to be assessed again in respect of such amount under that...

group of cases, as specified in the notification. (2) For the purposes of this section...Special Court shall also try an offence, other than an offence referred to in...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

of 1949) applies and includes any bank or banking institution referred to in section...rural development bank” shall have the meanings respectively assigned to them in...

bank account; or (iv)   any other electronic mode, as may be prescribed. (2) Sub-section...savings bank or co-operative bank; (b)   transactions of the nature referred to...

other relevant circumstances, it is necessary so to do. (2) The provisions of section...with necessary modifications, apply in relation to such reference made under...

transferor and shall be included in his total income. (2) The provisions of sub-section...in cases referred to in clause (a). (3) Irrespective of the provisions of...

case may be, wholly and exclusively in connection with such transfer. (2) This section...shall not apply to an asset referred to in section 67(6).

subject to the provisions of this Act. (2) The charge of income-tax under sub-section...year, it shall be charged accordingly. (5) For the income chargeable under this...

at least one month before the due date for filing the return of income under section...amount of dividend distributed by the domestic company, has been allowed under...

No directions which are prejudicial to the assessee shall be issued under sub-section...giving an opportunity of being heard to the assessee. (3) For the purposes of this...

not charged to income-tax for any earlier tax year. (2) For the purposes of sub-section...a firm from the firm shall not be regarded as salary for the purposes of this...

to be proceeded against and punished accordingly. (2) Nothing contained in sub-section...the commission of such offence. (3) Irrespective of anything contained in...

property” 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...

114. (1) Any loss, computed in respect of a specified business, referred to in section...computed in respect of a specified business cannot be wholly set off under...