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there shall be deducted, in accordance with and subject to the provisions of this section...purpose of higher education of his relative. (2) The deduction specified in...

(1) of section 139.]...(1) of section 72 or sub-section (1) or sub-section (3) of...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...

the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to in...

—For the purposes of this section,— Item number Spacer Provision text (i)   [***]..."oral trust" shall have the meaning assigned to it in Explanation 2 below...

authority 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...

(3) of section 139, shall be carried forward and set off under sub-section (1) of...section 72 or...

deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...

) with respect to whom search was initiated under section 132 or requisition was...under section 132 or making of requisition under...

assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing in this...

" shall have the meaning assigned to it in clause (22) of section 2 but shall not...10; or (iii)   a trust or institution registered under section...

, be required to credit to a reserve account (hereafter in this section referred...(1) of section 115V-I in each previous year to be utilised in...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...

shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...

(1) of section 11....—For the purposes of this sub-section, the expression "value" shall be the value...(3) of section 13....

Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under this...

the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...

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...

28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...nothing contained in the provisions of the second proviso to...

to this section; and (d)   in clause (c) of sub-section (1) of section 13, Item number...to this...

111A and section 112], the total income of a business trust shall be charged to...(2) of section 56, received by a unit holder from a business...

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...

Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...

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...

winnings. (3) If any difficulty arises in giving effect to the provisions of this section...of removing the difficulty. (4) Every guideline issued by the Board under...

fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— Item number Spacer...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

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...

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...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1)] of section 12A, shall— Item number Spacer Provision...

(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...) any interest payable to a "business trust", as defined in clause (13A) 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...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

Notwithstanding anything contained in sections 54, 54B, 54D, 54EC and 54F, where...the period for acquiring the new asset by the assessee referred to in those...

manner as may be prescribed, the value so determined shall, for the purposes of section...or accruing as a result of such transfer: Provided that the provisions of this...

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...