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(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...

the assessee shall, in accordance with and subject to the provisions of this section...(1) is that incurred by the assessee after the date specified in that...

, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...

of section 142. (5) The tax chargeable under this section shall be in addition to...(1) of section 142 or...

or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...

(1) of section 139 in respect of that previous year. (2) Any deduction allowable...under the provisions of sections 30 to 38 shall, for the...

the welfare of employees, or (c)   any sum referred to in clause (ii) of sub-section...(1) of section 36, or (d)   any sum payable by the assessee...

other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...

proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...

(1) or making inquiry before assessment under sub-section (2), or directing the...assessee to get his accounts audited under sub-section (2A) of...

and affix his signature on such return. (3) For the purposes of this section,— Item...(2) of section 288 or an employee of the "specified class or...

(4) of section 245D provides for the imposition of a penalty on the person who made...the application under section 245C for settlement, on the...

(1A) of that section; or (ii)   the institution or fund, if it fails to deliver...(5) of section 80G, or furnish a certificate prescribed under...

Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 38[(3) Notwithstanding anything contained in sub-section (2)...

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

If any assessee does not pay on the date specified in sub-section (1) of section...(3) or sub-section (4) of...

income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

In case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F..., 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA,...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

(1) or sub-section (1F) or sub-section (1G) shall, at the time of receipt of such...(1) 41[or sub-section (1C)]]. (10)...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...

any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

and of section 34, be allowed a deduction, in respect of the previous year in which...(1) or sub-section (1A) of this...

(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...

Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...44DA or section 115A shall not apply...

. 206CA. (1) Every person collecting tax in accordance with the provisions of section...(3) of section 206C; (b)   in all certificates furnished...

(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...made under that...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...