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and the book written down value of the non-qualifying ships (hereafter in this section...the other assets). (3) The block of qualifying assets as determined under...

(3) of section 143 or section 144 or section 147 or section 153A or...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...

(1) of section 92CA has been made, or an order under sub-section (3) of section..., section 144,...

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

111A and section 112, the total income of a business trust shall be charged to tax...charged to tax as income of the previous year. 83[(3A) The provisions of...

CMS 1.0 102520000000144698 2025-11-01 75 Amendment of section 245R [] Amendment of...section 245R Amendment of section...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

of section 80CCD Amendment of section 80CCD. 25....In section 80CCD of the Income-tax Act, in...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...

end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...

pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...

section 206C Amendment of section 206C. 70....In section 206C of the Income-tax Act,— (a) for...

the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...

This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...

capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...

Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order under...

CMS 1.0 102520000000144631 2025-11-01 8 Insertion of new section 12AC [] Insertion...of new section 12AC Insertion of new...

, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...

Specified authority for the purposes of sections 148 and 148A shall be the Additional...Prior to its substitution, section 151, as amended by the...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified secu­rities"...

CMS 1.0 102520000000144751 2025-11-01 128 Amendment of section 54 [] Amendment of...section 54 Amendment of section 54....

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...

fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— (a) where the...

—For the purposes of this section,— (i) [***] (ii) "oral trust" shall have the meaning...assigned to it in Explanation 2 below sub-section (1) of...

, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...

11, section 12 or section 12A; (ii) that, under clause (c) of sub-section (1) of...section 13,...

immunity from penalty, if— (a) he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

CMS 1.0 102120000000086886 2025-11-01 115V-O Exclusion from provisions of section...section 115JB. 115V-O....the purposes of...

other electronic mode as may be prescribed: Provided that the provisions of this section...—For the purposes of this section,— (a) "banking...

respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...

sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...

in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...

or (c) any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...