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(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...

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...

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

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

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...

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...

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...

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...

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

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...

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

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...

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...

(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...

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...

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...

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...

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

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...

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,...

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...

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

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...

(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...

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...

—Deductions in respect of certain incomes"; or (b)   section 10AA; or (c)   section...10. (3) Notwithstanding anything contained in...

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...

—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...

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...

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...

computed on the written down value of the qualifying ships as specified under sub-section...the other assets). (3) The block of qualifying assets as determined under...

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...

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...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...

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

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...

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

—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...