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or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts referred to in...

or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...

1st day of April, 2000(the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...to income referred to in clause (b) of sub-section (1); (b) ...

any person, other than the person with respect to whom search was made under section...whose books of account or other documents or any assets were requisitioned under...

of business referred to in clause (xiii)or clause (xiiib) or clause (xiv) of section...from the date of its installation, the amount of deduction allowed under...

capital gain arises from the transfer of a long-term capital asset (herein in this section...gain shall be dealt with in accordance with the following provisions of this...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions specified in...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 47Public Prosecutor within the meaning of clause (u) of...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...

respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...

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...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

—The provisions of Explanations1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...

does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...

Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under 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...

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...

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...

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...

the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

(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...

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...

(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...

(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...

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...

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

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

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...