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The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.

provision of this Act in computing the income referred to in clause (a) of sub-section...carried forward to succeeding assessment years. (3) For the purposes of this...

(1). (3) In this section,— Item number Spacer Provision text (i)   "dividends" shall...have the same meaning as is given to "dividend" in clause (22) of...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

qualifying ships; and (ii)   furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section...shall be imposed by the Joint Commissioner: 13[Providedthat any penalty under...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

(1) did not apply; and (iii)   the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in...

For the purposes of sections 22 to 26— Item number Spacer Provision text (i)   an...or part thereof in part performance of a contract of the nature referred to in...

of accreted income under sub-section (2) thereof has been transferred, shall be...—For the purposes of this section, "specified person" shall have...

in respect of the winnings: 77[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...

authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...

or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...

115VM Exclusion of loss Content Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...

Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...

.— In this sub-section, "High Court" means the High Court of the State in which a...Special Court shall also try an offence, other than an offence referred to in...

1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...

Explanation.— For the purposes of this section,— Item number Spacer Provision text...(i)   "horse race" shall have the meaning assigned to it in...

(3) of section 80DD or sub-section (3) of section 80DDA; or (b)   any sum received...(5) of...

—For the purposes of this section,— Item number Spacer Provision text (a)   "notified...notified by the Central Government in the Official Gazette for the purposes of this...

In a case other than that referred to in sub-section (1A) of section 192, where under

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

Linked Debenture. 50AA. 51[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— Item number...

from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

assessee ; or (ii)   with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...