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—For the purposes of this section, "registered account" means the electronic filing

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...

payable on such capital:   Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...

to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

other electronic mode as may be prescribed: Provided that the provisions of this section...number Spacer Provision text (ii)   transactions of the nature referred to in...

a finding of total partition has been recorded by the Assessing Officer under section

served upon him in an improper manner: Provided that nothing contained in this section

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

—For the purposes of this section,— Item number Spacer Provision text (i)   "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...

hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...

Specified authority for the purposes of sections 148 and 148A shall be the Additional

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

or deposit has to be repaid : Provided further that nothing contained in this section...Central, State or Provincial Act; (iv)   any Government company as defined in...

It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— Item number Spacer...

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

and particulars in such manner as it thinks fit. (2) No publication under this section

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

For the purposes of sections 60, 61 and 62 and of this section,— Item number Spacer

—For the purposes of this section, "specified activity" means any event management

relevant to an assessment year or furnish a report of such audit as required under section

investment fund [without giving effect to the provisions of clause (23FBA)of section...with the provisions of Chapter VI; and (b)   ignored for the purposes of...

one Bench, for disposal, to another Bench: Provided that the provisions of this section

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

other arrangement, the tax deductible on any income, other than interest, under section

case, including those who first heard it: Provided that the provisions of this section

previous year, to the account of an employee under a pension scheme referred to in section

per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

The provisions of section 162 shall, so far as may be, apply in the case of an executor