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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...

(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...

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

assessment or penalty: Provided that, where an application has been made under section...excluded : Provided further that where an application has been made under...

term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...—For the purposes of this sub-section, the copy of...

CMS 1.0 102520000000144634 2025-11-01 11 Amendment of section 28 [] Amendment of...section 28 Amendment of section 28....

CMS 1.0 102520000000144660 2025-11-01 37 Amendment of section 115BAC [] Amendment...of section 115BAC Amendment of section...

provision of this Act in computing the income referred to in clause (a) of sub-section..., the word "transfer" as defined in clause (47) of section...

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...

accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...

CMS 1.0 102520000000144659 2025-11-01 36 Amendment of section 115AD [] Amendment...of section 115AD Amendment of section...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...

or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...

not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

providing telecommunication services, specified in clause (ii) of sub-section (4...33B, in the circumstances and within the period specified in that...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...

In the Finance Act, 2021,— (a) in section 124, for sub-section (5), the following...sub-section shall be substituted,...

2, this sub-section shall have effect as if for the words "fifteen per cent", the...—For the purposes of this sub-section, a company shall be a...

interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...

the assessment under sub-section (13) of that section on or before the specified...date; or (iv) a person who has filed an application for...

CMS 1.0 102520000000144654 2025-11-01 31 Amendment of section 112A [] Amendment of...section 112A Amendment of section...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...)] may direct that any other person, who causes the person referred to in...

, in accordance with the provisions of this Act. (3) For the purposes of this section...and sub-section (4) of section 45,...