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assets by companies in liquidation. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the purposes...

advance ruling . 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...

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

, 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...

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...

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

Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...

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...

be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...

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

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

securitisation trust specified in clause (d) of the Explanation occurring after section...securitisation trust specified in clause (d) of the Explanation occurring after...

does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...

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

non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 36[other than cruise ships referred to in...

Taxation of foreign exchange fluctuation. 43AA. (1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...

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

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...

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

(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...

Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...

(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...

sum as income-tax thereon: Provided that no deduction shall be made under this section...five lakh] rupees: Provided further that no deduction shall be made under this...

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

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...

(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...

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

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

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

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

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

If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...

April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

Content Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— Item number Spacer...

addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...

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

to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...