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CMS 1.0 102520000000144709 2025-11-01 86 Amendment of section 285 [] Amendment of...section 285 Amendment of section 285....

CMS 1.0 102520000000144675 2025-11-01 52 Amendment of section 194 [] Amendment of...section 194 Amendment of section 194....

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions specified in...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 47Public Prosecutor within the meaning of clause (u) of...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...

respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...

—The provisions of Explanations1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...

CMS 1.0 102520000000144640 2025-11-01 17 Insertion of new section 44BBC [] Insertion...of new section 44BBC Insertion of new...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

CMS 1.0 102520000000144645 2025-11-01 22 Amendment of section 55 [] Amendment of...section 55 Amendment of section 55....

In the Finance Act, 2018,— (a) in section 110, for sub-section (5), the following..."; (b) in section 111, for...

CMS 1.0 102520000000144771 2025-11-01 148 Amendment of section 171 [] Amendment of...section 171 Amendment of section 171....

CMS 1.0 102520000000144777 2025-11-02 154 Amendment of section 20 [] Amendment of...section 20 Amendment of section 20....

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

CMS 1.0 102520000000144650 2025-11-01 27 Amendment of section 92CA [] Amendment of...section 92CA Amendment of section...

CMS 1.0 102520000000144685 2025-11-01 62 Insertion of new section 194T [] Insertion...of new section 194T Insertion of new...

amount paid. 94. (1) Any amount paid in pursuance of a declaration made under section...(1) of section 91, paid any amount under the Income-tax Act...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

CMS 1.0 102520000000144642 2025-11-01 19 Amendment of section 47 [] Amendment of...section 47 Amendment of section 47....

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

CMS 1.0 102520000000144740 2025-11-01 117 Amendment of section 13 [] Amendment of...section 13 Amendment of section 13....

Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

(4) of section 91; (e) the form in which certificate shall be granted under sub-section...(1) of section 92; (f) the...

After section 271GB of the Income-tax Act, the following section shall be inserted...Penalty for failure to submit statement under...

CMS 1.0 102520000000144689 2025-11-01 66 Amendment of section 198 [] Amendment of...section 198 Amendment of section 198....

does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...

cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...

the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...

or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

(1). (3) In this section,— (i) "dividends" shall have the same meaning as is given...to "dividend" in clause (22) of section 2 but shall not...

the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

CMS 1.0 102520000000144637 2025-11-01 14 Amendment of section 40 [] Amendment of...section 40 Amendment of section 40....