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) with respect to whom search was initiated under section 132 or requisition was...under section 132 or making of requisition under...

In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...

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

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...

the deduction under that section is claimed. (3) Every person to whom this section...(5) of section 115BAC or...

capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...

90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...

and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back or...

to this section; and (d)   in clause (c) of sub-section (1) of section 13, Item number...to this...

10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...

(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...

the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to in...

Profits chargeable to tax Profits chargeable to tax. 59. (1) The provisions of sub-section...(1) of section 41 shall apply, so far as may be, 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...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

111A and section 112], the total income of a business trust shall be charged to...(2) of section 56, received by a unit holder from a business...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1)] of section 12A, shall— Item number Spacer Provision...

tax in accordance with this Chapter— Item number Spacer Provision text (i)   sections...(1) and (3) of section 70 or...

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...

assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing in this...

" shall have the meaning assigned to it in clause (22) of section 2 but shall not...10; or (iii)   a trust or institution registered under section...

(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...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

(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...

shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...

(3) of section 29C of the Representation of the People Act, 1951 (43 of 1951) for...(4B) of section 139 on or before the due date under that...

cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...

respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...

Officer finds that any assessee has— Item number Spacer Provision text (a)   under section...209A or section 212 under-estimated the advance tax...

or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts referred to in...

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...

Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under this...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

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...

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

authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...

—For the purposes of this section,— Item number Spacer Provision text (i)   [***]..."oral trust" shall have the meaning assigned to it in Explanation 2 below...

(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...