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

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...

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

insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...

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

non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...

For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...

Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...

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

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...

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

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

(3) of section 29C of the Representation of the People Act, 1951 (43 of 1951) for...(4B) of section 139 on or before the due date under that...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....

If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...

Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

assessee ; or (ii)   with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib)   "strategic disinvestment" shall...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...

The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8)   a person shall be deemed to have...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

sub-clauses:   Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

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...

India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...