Search

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...

(1A) of section 115BAC, and the total income— Item number Spacer Provision text...Following second proviso shall be inserted after the proviso to...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 37Public Prosecutor within the meaning of clause (u) of...

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...

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...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...

from the date of its installation, the amount of deduction allowed under sub-section...period of five years from the date of its installation, the provisions of...

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...

hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...

Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest referred to in...

the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...

information or produces any document in contravention of the provisions of sub-section...(2) of section 138, he shall be punishable with...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to 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...

gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged 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...

specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...

(1) of section 143 or assessed under section 143 or section 144 or section 147...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...