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Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,-- (a) "Agnipath Scheme"...

—For the purposes of this section,— (i) "computer resource" shall have the same...meaning as assigned to it in clause (e) of the Explanation to...

(2) of section 288, before the specified date referred to in section 44AB, certifying...(5) and sub-sections (7) to (12)...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— (i)...

assessee ; or (ii) with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...

General. 37. (1) Any expenditure(not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

The provisions of section 162 shall, so far as may be, apply in the case of an executor

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

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

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

, or any part thereof has not been allowed to be deducted under clause (b) of section...of the expenditure on such capital asset has been allowed as a deduction under...

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

assessee" means— (i) in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

exercise of its powers under this Act: Provided that nothing contained in this section

Commission 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...

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...

company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...

(iv) subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section shall...

Original section was inserted by the Finance Act, 1975, w.e.f. 1-4-1976.]

Central Government, the tax collected by him as required under the provisions of section

of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

For the purposes of sections 22 to 26— (i) an individual who transfers otherwise...or part thereof in part performance of a contract of the nature referred to in...

Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

Provided that where the total income of the assessee is chargeable to tax under sub-section...(1A) of section 115BAC, and the total income— (a)...