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is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...after the transfer to the transferee of the property referred to in that...

accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...

non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...

Commission 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...

Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...

Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...

the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

General. 37. (1) Any expenditure (not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...

For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...

the acquisition of any immovable property made by the competent authority under section...  by the transferor or the transferee or any other person referred to in...

with another company; or (b)   a banking company referred to in clause (c) of section...(i)   "control" shall have the same meaning as assigned to in clause (27) of...

(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...)   any interest payable to a "business trust", as defined in clause (13A) of...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— Item number Spacer...

respect of which a notice has been published in the Official Gazette under sub-section...(1) of section 269D may be made— Item number Spacer...

a)   "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b)   "alternate minimum tax" means the...

) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section...or similar objects; (b)   the other trust or institution is registered under...

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...

or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...

In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...i)   "accountant" shall have the same meaning as in the Explanation below...

If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...

115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

income of an assessee includes any short-term capital gains referred to in sub-section...—For the purposes of this section,— Item number Spacer...

This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8)   a person shall be deemed to have...

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...