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CMS 1.0 102520000000144644 2025-11-01 21 Amendment of section 50AA [] Amendment of...section 50AA Amendment of section...

For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...

the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...

Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...

for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...

or furniture or fittings: Provided that no deduction shall be made under this section...: Provided also that no deduction shall be made under this...

tonnage tax company means— (i) its profits from core activities referred to in sub-section...(2); (ii) its profits from incidental activities referred to in...

with another company; or (b) a banking company referred to in clause (c) of section...— (i) "control" shall have the same meaning as assigned to in clause (27) of...

—For the purposes of this section,— (a) "notified country" means a country as may...notified by the Central Government in the Official Gazette for the purposes of this...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...

In section 141 of the Finance Act, 2020, for sub-section (5), the following sub-section

to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— (i) in a case...

offence has been committed: Provided that a court competent to try offences under section...292,— (i) which has been designated as a Special Court under this...

thereon at the rates in force : Provided that no deduction shall be made under this section...day of June, 1973: Provided further that no deduction shall be made under this...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

143, section 144, section 147 or section 153A or section 153C; or (ii) an order...143,...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...

(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...ix) any interest payable to a "business trust", as defined in clause (13A) of...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...

to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...

non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

Chapter shall be made by furnishing return in accordance with the provisions of section

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

registered outside India, a licence issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act,...

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...

be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...