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share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

payable in advance during any financial year, in accordance with the provisions of section

  lacks commercial substance or is deemed to lack commercial substance under section

him to the person on whose behalf he is liable to pay tax (hereinafter in this section

maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...

subscription to long-term infrastructure bonds as may, for the purposes of this section

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

—For the purposes of this section, a wilful attempt to evade any tax, penalty or

—For the purposes of this sub-section,— Item number Spacer Provision text (i)   in

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,

text (i)   "specified security" means the securities as defined in clause (h) of section...(Q)   tour and travel (including foreign travel). (3) For the purposes of...

proportionate to its share of that interest. (2) Subject to the provisions of sub-section

Notwithstanding anything to the contrary contained in sections 28 to 43C, in the

partner continues in the said firm and to be carried forward for set off under sections

arrangement by disregarding any corporate structure. (2) For the purposes of sub-section

—For the purposes of this section, "place of effective management of the company"

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

)   such electoral trust distributes to any political party, registered under section

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

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

does not pay tax on distributed profits in accordance with the provisions of section

Chapter VI-A and nothing contained in the provisions of the second proviso to section

Where, by reason of the provisions contained in this Chapter or in clause (i) of section

against income from any other head of income in accordance with the provisions of section

of being heard : Provided further that no amendment shall be made under this section

corresponding law for the time being in force, no immovable property referred to in section

following assessment year and so on. (2) No loss shall be carried forward under this section

obtained (but for the provisions of this Chapter). (2) For the purposes of sub-section

capital fund or a venture capital company as referred to in clause (23FB) of section

1956); (iv)   any security of the Central Government as defined in clause (2) of section

company does not pay tax on distributed income in accordance with the provisions of section

115AB or section 115AC or section 115ACA or section 115AD or section 115B or...

Provision text (c)   "appropriate authority" means an authority constituted under section...taken or retained in part performance of a contract of the nature referred to in...

transfer with such object as is referred to in clause (a) or clause (b) of sub-section

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

being a transferee, responsible for paying (other than the person referred to in section...to a person required to deduct tax in accordance with the provisions of this...