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(1) of section 9; or (b)   arm's length price under section 92C or section 92CA,...—For the purposes of this...

(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...

exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in this...

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...

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...

32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if...(2) of...

256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...

(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...

2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...

royalty, there shall, in accordance with and subject to the provisions of this section..." shall have the meaning assigned to it in clause (b) of...

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...

respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...

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

this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...

(9) of section 286; (B)   "international group" shall have the meaning assigned...to it in clause (g) of sub-section (9) of...

hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...

32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...

information or produces any document in contravention of the provisions of sub-section...(2) of section 138, he shall be punishable with...

work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...

)   income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...

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...

from the date of its installation, the amount of deduction allowed under sub-section...period of five years from the date of its installation, the provisions of...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or...

agent, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this sub-section, the expression...

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...

assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...

income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...

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...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 37Public Prosecutor within the meaning of clause (u) of...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest referred to in...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

11, section 12 or section 12A; (ii)   that, under clause (c) of sub-section (1)...of section 13,...

responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...