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house by the assessee,— (a) the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b) the deduction under clause (b) of...

work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...

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

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...failure to comply with the provisions of this section takes...

be, assigned to income-tax authorities by or under this Act as referred to in section...124; or (c) exercise of power to transfer cases under...

Hindu undivided family (other than those referred to in the second proviso to section...—For the purposes of this section, "rent" means any...

2025-11-01 107 Approval of Inspecting Assistant Commissioner for orders under section...104 [] Approval of Inspecting Assistant Commissioner for orders under...

section 109 Amendment of section 109. 142....In section 109 of the Central Goods and Services Tax Act,— (a) in...

(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

Assessment [] Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— (a) "an...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) of...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...

person who is required to furnish a return of his income, as required under sub-section...(1) of section 139 or by the provisos to that...

section 10 Amendment of section 10. 115....In section 10 of the Central Goods and Services Tax Act, in...

section 51 Amendment of section 51. 127....In section 51 of the Central Goods and Services Tax Act, in...

section 62 Amendment of section 62. 130....In section 62 of the Central Goods and Services Tax Act, in...

section 65 Amendment of section 65. 133....In section 65 of the Central Goods and Services Tax Act, in...

section 61 Amendment of section 61. 129....In section 61 of the Central Goods and Services Tax Act, in...

section 35 Amendment of section 35. 123....In section 35 of the Central Goods and Services Tax Act, in...

section 64 Amendment of section 64. 132....In section 64 of the Central Goods and Services Tax Act, in...

section 66 Amendment of section 66. 134....In section 66 of the Central Goods and Services Tax Act, in...

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...

section 107 Amendment of section 107. 141....In section 107 of the Central Goods and Services Tax Act,— (a) in...

(2) of section 288; (b) "alternate minimum tax" means the amount of tax computed...(4) of section 115JC, at the rate of nine per cent; (ia) in...

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...

section 50 Amendment of section 50. 126....In section 50 of the Central Goods and Services Tax Act, in...

section 49 Amendment of section 49. 125....In section 49 of the Central Goods and Services Tax Act, in...

proceedings referred to in sub-section (1) in accordance with such directions and...the provisions of Chapter X-A. (11) If any direction issued under...

section 139 Amendment of section 139. 41....In section 139 of the Income-tax Act, after...

—For the purposes of this sub-section and sub-sections (2B), (2C) and (4),— (1)(a...33 and section 33A, but without making...

any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...

any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

(1) of section 245Q; (B) an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca) "Board for...

the State Bank of India any amount or amounts in an account (hereafter in this section...and Natural Gas; or (b) deposited any amount in an account (hereafter in this...

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

Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...