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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)...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

proceed to recover the amount specified in a certificate drawn up by him under section...property in that country, forward to the Board a certificate drawn up by him under...

be effected. 223. (1) The Tax Recovery Officer competent to take action under section...or Commissioner who is authorised in this behalf by the Board in pursuance of...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

there shall be allowed, in accordance with and subject to the provisions of this section...deduction has been correctly claimed in accordance with the provisions of this...

may, by notification in the Official Gazette, appoint, the provisions of this section

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

—For the purposes of this section, "registered account" means the electronic filing

payable in advance during any financial year, in accordance with the provisions of section

capital gains before giving effect to the provisions of the second proviso to section...—For the purposes of this sub-section,— (a) the expression...

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

For the purposes of sections 60, 61 and 62 and of this section,— (a) a transfer

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

relevant to an assessment year or furnish a report of such audit as required under section

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

does not pay tax on distributed profits in accordance with the provisions of section

one Bench, for disposal, to another Bench: Provided that the provisions of this section

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...

Where any income referred to in section 115BBA is payable to a non-resident sportsman

foreign company, by an infrastructure debt fund referred to in clause (47) of section

company does not pay tax on distributed income in accordance with the provisions of section

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

previous year, to the account of an employee under a pension scheme referred to in section

from the date of appointment of the Customs Authority for Advance Rulings under section...of the Customs Authority for Advance Rulings referred to in the proviso to...

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

payable on such capital: Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

subscription to long-term infrastructure bonds as may, for the purposes of this section

CMS 1.0 102520000000144627 2025-11-01 4 Amendment of section 10 [] Amendment of section...10 Amendment of section 10....

proportionate to its share of that interest. (2) Subject to the provisions of sub-section

served upon him in an improper manner: Provided that nothing contained in this section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; (f) "instrument of transfer"...

provisions of this Act, and the rules made thereunder as if the provisions of section

of being heard : Provided further that no amendment shall be made under this section

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section