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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...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

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

is to say,— Item number Spacer Provision text (a)   where the appeal is under section...(1) of section 270AA, the period beginning from the date on...

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

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

Spacer Provision text (a)   the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b)   the deduction under clause (b) of...

(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...

For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c)   in an...

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii)   any interest chargeable under...

any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided that no deduction shall be made under this...

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

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

objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a)   the permanent account number allotted to him under...

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...

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

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

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

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

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

been made by a person collecting any sum (herein referred to as collector) under section...(c)   the fee, if any, shall be computed in accordance with the provisions of...

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

, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...

in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...

served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

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...

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...

143, section 144, section 147 or section 153A or section 153C; or (ii)   an order...143,...

the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...

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...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...

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

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...

Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...

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

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

term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...