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Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...

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...

value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...

from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...

—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...the undertaking. (5) The provisions contained in...

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

CMS 1.0 102520000000144628 2025-11-01 5 Amendment of section 11 [] Amendment of section...11 Amendment of section 11....

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

CMS 1.0 102520000000144674 2025-11-01 51 Amendment of section 193 [] Amendment of...section 193 Amendment of section 193....

provisions of this Chapter shall not apply where a search was initiated under section..., or books of account, other documents or any assets were requisitioned under...

salary, whichever is less; Following proviso shall be inserted in clause (ia) of section...Provided that in a case where income-tax is computed under clause (ii) of...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]

Explanation.— For the purposes of this section,— (i) "horse race" shall have the...meaning assigned to it in section 74A; (ii) "online game"...

—For the purposes of this sub-section,— (a) "specified knowledge based industry...Official Gazette; (b) "subsidiary" shall have the meaning assigned to it in...

tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...

For the purposes of sections 15 and 16 and of this sec­tion,— (1) "salary" includes...(1) of section 80CCD; and (c) in an approved superannuation...

non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 44[other than cruise ships referred to in...

33B, in the circumstances and within the period specified in that section; (ii)...(5) and sub-sections (7) to (11) of...

Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...

authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— (i) "buy-back" means...

Original section was introduced in place of old section 112 by the Finance (No. 2

CMS 1.0 102520000000144652 2025-11-01 29 Amendment of section 111A [] Amendment of...section 111A Amendment of section...

CMS 1.0 102520000000144661 2025-11-01 38 Amendment of section 115E [] Amendment of...section 115E Amendment of section...

Original section was inserted, in place of section 85 which was deleted, by the Finance

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...

If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...

Save as otherwise expressly provided in sub-section (3) of section 92 or section

allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...

applies, there shall, in accordance with and subject to the provisions of this section...that in the case of an assessee, being a company, the provisions of this...