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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...

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

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...

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...

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

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...

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

—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...

, 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...

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

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

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...

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

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...

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...

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...

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...

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...

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...

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...

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...

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

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...

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

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...

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...

tax in accordance with this Chapter— Item number Spacer Provision text (i)   sections...(1) and (3) of section 70 or...

the deduction under that section is claimed. (3) Every person to whom this section...(5) of section 115BAC or...

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...

90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...

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...

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

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...