Search

45(3)(a) or the company referred to in section 45(3)(b) fails to deliver or cause...to be delivered the documents as may be prescribed in section...

,— (a)   “anonymous donation” means any voluntary contribution referred to in section...80G(5) of the Income-tax Act, 1961 (43 of 1961) or section...

for buildings, machinery, plant or furniture; (e)   the matters specified in section...the return but shall be produced before the Assessing Officer on demand under...

or (6); or (b)   fails to comply with all the terms of a notice issued under section...268(1) or fails to comply with a direction issued under...

in certain cases. 489 . (1) Where during the course of any search made under section...261(g) or on a computer system as defined in section 261(e)...

deduction from the gross total income, subject to conditions specified in sub-section...10 of 1949), applies (including any bank or banking institution referred to in...

allowed on actual payment basis only. 37. (1) The sums payable, as specified in sub-section..., shall be allowed as a deduction while computing the income chargeable under...

amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...

to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b)   in a case where any tangible asset [as referred to in...

)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...

area to any Special Economic Zone 88. (1) Irrespective of anything contained in section...(1), then,— (a)   the unutilised amount shall be charged under...

allowed a deduction from such income computed in the manner specified in sub-sections...(2) to (7). (2) The deduction under this section shall be...

425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...

(c)   is determined by an advance pricing agreement entered into by him under section...168; (d)   is made as per the safe harbour rules made under...

Where the following assessee has any income of the nature referred to in sub-section...year, at the option of an assessee, in the case of an entity mentioned in...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...(3); and (e)   fulfils all the conditions provided in...

not being an international transaction),— (a)   any transaction referred to in section...122; (b)   any transfer of goods or services referred to in...

439. (3) Irrespective of anything contained in sub-section (1) or (2), if in a case...falling under section 439, the amount of income in respect of...

Act, may attend through an authorised representative. (2) The provisions of sub-section...is required to attend personally for examination on oath or affirmation under...

(2) The manner of determination of the arm’s length price referred to in sub-section...(1)(a) or the income referred to in sub-section (1)(b) may...

No. 3 or 4) is transferred in a tax year and sub-section (2)(b) and (c) does not...33(1) to (10) in respect of expenditure mentioned in sub-section...

India in a tax year of a person shall be determined as per the provisions of this section...or more in the four years preceding such tax year. (3) The provisions of...

Act, but subject to the provisions of Parts A, B, E and this Part (other than sections...45(2) or 47(1)(b); or (B)   Chapter VIII-C, other than the provisions of...

(1) as he may deem fit for institution of proceedings under that sub-section. (3...) A person shall not be proceeded against for an offence under...

purpose as specified in a scheme notified by the Central Government for this section...(1), then,— (a)   the unutilised amount shall be charged under...

International Financial Services Centre which has availed of deduction under section...(4) On receipt of an application for option for tonnage tax scheme under...

less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

to or less than the cost of new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

to the provisions of this section, be allowed as deduction in computing the total...income of such assessee. (2) The sums referred to in...

the following deductions:— (a)   30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...

other provision of this Act, the assessment, reassessment or recomputation under section...271 or 279, as the case may be, with respect to the cases referred to in...

valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...

, during any proceeding under this Act, require any person referred to in sub-section...(1)(b) shall furnish the information and document referred to in...

by way of interest or dividends in respect of— (i)   bonds referred to in sub-section...No. 1); or (ii)   Global Depository Receipts referred to in...

392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the..., shall affect the charge of tax on such income under section...

256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...

the amount of capital gains as exceeds such investment shall be charged under section...67 as per sub-section (1), shall be deemed to be income...

Assessment of persons leaving India. 317. (1) Irrespective of anything contained in section...of anything contained in section 268(1) or 280, where...

26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...

applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...