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

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...

Where any income referred to in section 115BBA is payable to a non-resident sportsman

foreign company, by an infrastructure debt fund referred to in clause (47) of section

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

Central Government that any person to whom immunity has been tendered under this section

thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-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...

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...

. (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...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...

—For the purposes of this section, the expression "tax due" includes penalty, interest

firm from the firm shall not be regarded as "salary" for the purposes of this section

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

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

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

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...

  lacks commercial substance or is deemed to lack commercial substance under section

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

payable in advance during any financial year, in accordance with the provisions of section

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...

subscription to long-term infrastructure bonds as may, for the purposes of this section

—For the purposes of this section, a wilful attempt to evade any tax, penalty or

—For the purposes of this sub-section,— Item number Spacer Provision text (i)   in

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

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

text (i)   "specified security" means the securities as defined in clause (h) of section...(Q)   tour and travel (including foreign travel). (3) For the purposes of...

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,

arrangement by disregarding any corporate structure. (2) For the purposes of sub-section

Notwithstanding anything to the contrary contained in sections 28 to 43C, in the

proportionate to its share of that interest. (2) Subject to the provisions of sub-section