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245C and the proceedings for settlement have abated under section 245HA; and (b).... (2) The application to the Principal Commissioner or Commissioner under...

(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...

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...

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...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

Notwithstanding anything to the contrary contained in sections 28 to 44C, in the...(1) of section 9; (b)   "foreign company" shall have the same...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...

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

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...

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

(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...

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...

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...

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

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...

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...

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

135A in respect of this section comes into effect....—In this section, the term "proceeding" shall have the meaning assigned to it in...clause (b)...

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...

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

Nothing contained in section 45 shall apply to the following transfers :— Item number...(7) of section 45 of the Banking Regulation Act, 1949 (10...

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

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...

(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...

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...

(5) of section 40A to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

(c)   any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

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...

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...

from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...

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

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

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

(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...