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133, collecting certain information under section 133B, or calling for information...by prescribed income-tax authority under section 133C, or...

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

of a company, or (c)   royalty, or (d)   any sum referred to in clause (va) of section...meaning as in Explanation 2 to clause (vii) of sub-section...

business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...

80G or section 80GGA or section 80GGC or section 80HH or section 80HHA or...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

not to be charged in certain cases. 54D. (1) Subject to the provisions of sub-section...building so constructed (such land, building or right being hereafter in this...

10; or (g)   from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

—For the purposes of this section,— Item number Spacer Provision text (a)   25[**...established under section 3 or section...

194-O, in case of a transaction to which the provisions of the said section are...under sub-section (1). (5) Where any sum referred to in...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...(7) of that section being reckoned from the end of the previous...

Prior to its omission, section 206CCA, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-...be collected at higher of the two rates provided in this...

Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021..., the tax shall be deducted at higher of the two rates provided in this...

except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...

Following sub-section (3B) shall be inserted after sub-section (3A) of section 92CA...Following...

80HH or section 80HHA or section 80HHC or section 80-I or section 80-IA or...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— Item number Spacer...

For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...

153 or section 153B or section 144C,— Item number Spacer Provision text (a)   the...furnished; (b)   the period of limitation as provided in...

(4) of section 80-IA; and (iii)   an undertaking referred to in sub-section (10)...(2) of section 32 and of...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

as deductor) under section 200, such statement shall be processed in the following...(c)   the fee, if any, shall be computed in accordance with the provisions of...

23] or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...