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Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...

(4) of section 80-IA; and (iii)   an undertaking referred to in sub-section (10)...(2) of section 32 and of...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...(7) of that section being reckoned from the end of the previous...

Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021..., the tax shall be deducted at higher of the two rates provided in this...

Prior to its omission, section 206CCA, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-...be collected at higher of the two rates provided in this...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— Item number Spacer...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

Nothing contained in section 45 shall apply to the following transfers :— Item number...(7) of section 45 of the Banking Regulation Act, 1949 (10...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

as deductor) under section 200, such statement shall be processed in the following...(c)   the fee, if any, shall be computed in accordance with the provisions of...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

(5) of section 40A to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...

(c)   any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

(1) of section 115WB are included in any other clause of sub-section (2) of the...(M) to (P)of sub-section (2) of...

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...

" means an accountant referred to in the Explanation below sub-section (2) of section...registered with the Securities and Exchange Board of India...

person who is required to furnish a return of his income, as required under sub-section...(1) of section 139 or by the provisos to that...

include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...

Spacer Provision text (a)   units of a Mutual Fund specified under clause (23D) of section..." means the Administrator as referred to in clause (a) of...

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

80G or section 80GGA or section 80GGC or section 80HH or section 80HHA or...

(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...

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...

immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AC or section...sub-clause...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

no regard shall be given to the provisions contained in the second proviso to section...(2) of section 288 before the specified date referred to in...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

(1) of section 245Q; (B)   an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca)   "Board for...