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member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...

Specified authority for the purposes of sections 148 and 148A shall be the Additional

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

The provisions of section 162 shall, so far as may be, apply in the case of an executor

served upon him in an improper manner: Provided that nothing contained in this section

a finding of total partition has been recorded by the Assessing Officer under section

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

Nothing in the foregoing sections in this Chapter shall prevent either the direct

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

exercise of its powers under this Act: Provided that nothing contained in this section

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

one Bench, for disposal, to another Bench: Provided that the provisions of this section

relevant to an assessment year or furnish a report of such audit as required under section

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

previous year, to the account of an employee under a pension scheme referred to in section

other arrangement, the tax deductible on any income, other than interest, under section

case, including those who first heard it: Provided that the provisions of this section

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

and particulars in such manner as it thinks fit. (2) No publication under this section

may, by notification in the Official Gazette, appoint, the provisions of this section

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

provisions of this Act, and the rules made thereunder as if the provisions of section

two judges. 259. (1) When any case has been referred to the High Court under section

two Judges. 260B. (1) When an appeal has been filed before the High Court under section