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the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section...or similar objects; (b)   the other trust or institution is registered under...

Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...

Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...

or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...

Explanation.— For the purposes of this section,— Item number Spacer Provision text...(i)   "horse race" shall have the meaning assigned to it in...

dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...

115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

a)   "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b)   "alternate minimum tax" means the...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

the acquisition of any immovable property made by the competent authority under section...  by the transferor or the transferee or any other person referred to in...

such book, there shall, in accordance with and subject to the provisions of this section...of an amount equal to twenty-five per cent thereof. (2) No deduction under...

specialist, as may be prescribed : Provided further that the deduction under this section...—For the purposes of this section,— Item number Spacer...

India, there shall, in accordance with and subject to the provisions of this section.... (2) The deduction under this section shall be allowed—...

payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...

(3) of section 80DD or sub-section (3) of section 80DDA; or (b)   any sum received...(5) of...

respect of which a notice has been published in the Official Gazette under sub-section...(1) of section 269D may be made— Item number Spacer...

qualifying ships; and (ii)   furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall...

for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...

115VM Exclusion of loss Content Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

Provision text (i)   in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...

to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...

Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

Prior to its omission, section 158BI read as under : "158BI....provisions of this Chapter shall not apply where a search was initiated under...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

(1) did not apply; and (iii)   the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in...

authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...

Remission Scheme under the export and import policy formulated and announced under section..., or any part thereof has not been allowed to be deducted under clause (b) of...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

the amount of income referred to in clause (a). (2) Nothing contained in sub-section...—For the purposes of this section, the expressions "Mutual...