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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...

. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...

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...

requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...

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

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...

(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...

(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...

person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...

Spacer Provision text (a)   units of a Mutual Fund specified under clause (23D) of section..." means the Administrator as referred to in clause (a) of...

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

(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...

, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35.  ...(2) or, as the...

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...

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...

no regard shall be given to the provisions contained in the second proviso to section...(2) of section 288 before the specified date referred to in...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

person who is required to furnish a return of his income, as required under sub-section...(1) of section 139 or by the provisos to that...

include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

(1) of section 245Q; (B)   an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca)   "Board for...

specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...

know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...

be, assigned to income-tax authorities by or under this Act as referred to in section...or (b)   vesting the jurisdiction with the Assessing Officer as referred to in...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

" means an accountant referred to in the Explanation below sub-section (2) of section...registered with the Securities and Exchange Board of India...

(1) of section 143 or assessed under section 143 or section 144 or section 147...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

Central Government, the tax collected by him as required under the provisions of section...before the time prescribed for filing the statement under the proviso to...

documents, which are otherwise under any other provisions of this Act, except section...(9) of section 139 as it stood immediately before its...