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, is included in the total income of the assessee under this Chapter or under section

part in relation to the affairs of the company. (2) For the purposes of this section

be false or does not believe to be true; or (b)   to commit an offence under section

years and with fine. (2) For the purposes of establishing the charge under this section

register of valuers in which the names and addresses of persons registered under sub-section

or (b)   actually received, whichever is earlier. (2) For the purposes of this section

Irrespective of anything to the contrary contained in this Act, the provisions of this section

2) Where the net result of computation of income made for any tax year under sections

sum allocated by way of bonus on such policy. (2) The payment referred in sub-section

the purposes of the business or profession, the deduction allowable under sub-section

Act, 1961 (43 of 1961) and the rules made thereunder, as if the provisions of section

the financial year in which such appeal is filed or transferred to him under section

benefit that would be obtained (but for the provisions of this Chapter). (2) In sub-section

a person other than an associated enterprise (“other person”) shall, for sub-section

102120000000098183 2025-11-25 213 Special provision for computation of total income of non-residents. Content Special provision for computation of total income of non-residents. Special provision...

102120000000098184 2025-11-25 214 Tax on investment income Content Tax on investment income Tax on investment income and long-term capital gains. 214. The income-tax payable on the total income of...

102120000000098380 2025-11-25 410 Credit for advance tax. Content Credit for advance tax. Credit for advance tax. 410. Any sum, other than a penalty or interest, paid by or recovered from an...

102120000000098270 2025-11-25 300 Application of other provisions of Act. Content Application of other provisions of Act. Application of other provisions of Act. 300. Save as otherwise provided in...

102120000000098301 2025-11-25 331 Liability of partners of limited liability partnership in liquidation. Content Liability of partners of limited liability partnership in liquidation. 16.-Liability...

102120000000098299 2025-11-25 329 Joint and several liability of partners for tax payable by firm. Content Joint and several liability of partners for tax payable by firm. Joint and several...