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reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...

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...

shall have the same meaning as in clause (c) of sub-section (6) of section 43.  ...Government under sub-section (7) of...

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...

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

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...

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

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...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

102120000000091195 2025-11-01 149 Time limit for notices under sections 148 and 148A...Content Time limit for notices under sections 148 and 148A...

for deduction under section 80HHE, computed under sub-section (3) of that section...(2) of...

, 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...

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...

"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

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

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

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...

158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...

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

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...

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

(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...

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

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...

determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...

be entered into by that person; (b)   income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...

, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...

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...

of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...

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...

such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...

, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...

102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...on deductions under sections 80C, 80CCC and 80CCD. 80CCE....The...

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