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income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...

forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...

A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(d) If a person who, under this sub-section, is required to...