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reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...

The total 42[***] income of the block period, determined under section 158BC, shall...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...

shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...

being a transferee, responsible for paying (other than the person referred to in section...—For the purposes of this section,— (a) "agricultural...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...

been made by a person collecting any sum (herein referred to as collector) under section...(c) the fee, if any, shall be computed in accordance with the provisions of...

section 152 Amendment of section 152. 47....In section 152 of the Income-tax Act, after...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib) "strategic disinvestment" shall...

01 115VM Exclusion of loss [] Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or ...

section 246A Amendment of section 246A. 76....In section 246A of the Income-tax Act, in...

assets by companies in liquida­tion. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the...

CMS 1.0 102520000000144754 2025-11-01 131 Amendment of section 63 [] Amendment of...section 63 Amendment of section 63....

CMS 1.0 102520000000144768 2025-11-01 145 Amendment of section 127 [] Amendment of...section 127 Amendment of section 127....

CMS 1.0 102520000000144743 2025-11-01 120 Amendment of section 21 [] Amendment of...section 21 Amendment of section 21....

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

(1) of section 25 of Customs Act read with section 124 of Finance Act [] Retrospective...amendment of notification issued under...

amount of subscription to the units issued under any scheme referred to in sub-section...(1) of section 88A to the eligible issue of capital under...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

CMS 1.0 102520000000144705 2025-11-01 82 Amendment of section 273B [] Amendment of...section 273B Amendment of section...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

section 104 Amendment of section 104. 140....In section 104 of the Central Goods and Services Tax Act, in...

CMS 1.0 102520000000144669 2025-11-01 46 Substitution of new section for section...151 [] Substitution of new section for...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...

Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under this...

section 253 Amendment of section 253. 78....,— (a) in sub-section (1), in clause (a), after the word and figures...

CMS 1.0 102520000000144667 2025-11-01 44 Substitution of new sections for sections...148 and 148A [] Substitution of new...

(4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of...(2) of section 32 and of...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— (i) "relevant previous...

provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...

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...