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distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

Nothing in the foregoing sections in this Chapter shall prevent either the direct

exercise of its powers under this Act: Provided that nothing contained in this section

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

two judges. 259. (1) When any case has been referred to the High Court under section

two Judges. 260B. (1) When an appeal has been filed before the High Court under section

provisions of this Act, and the rules made thereunder as if the provisions of section

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

—For the purposes of this section no direction as to the lines on which an investigation

income-tax shall be charged accordingly. (2) In respect of income chargeable under sub-section

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

) Where the High Court delivers a judgment in an appeal filed before it under section

may, by notification in the Official Gazette, appoint, the provisions of this section

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

Where any income referred to in section 115BBA is payable to a non-resident sportsman

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

foreign company, by an infrastructure debt fund referred to in clause (47) of section

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

Central Government that any person to whom immunity has been tendered under this section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section

—For the purposes of this section, the expression "tax due" includes penalty, interest

firm from the firm shall not be regarded as "salary" for the purposes of this section

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...