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Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948); or (B)   section...on the health of such employee under any scheme approved, for the purposes of...

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...

by notification, specify in this behalf. (3) The order of transfer under sub-section...241 and this section, “case”, in relation to any person...

Principal Chief Commissioner and the Dispute Resolution Panel referred to in section...documents; and (d)   issuing commissions. (2) The powers conferred under...

If the person is carrying on business or profession, referred to in section 58(2)...or profession, declared by the assessee are as per section...

Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...

his own accord. 406. (1) Every person, who is liable to pay advance tax under section..., pay advance tax on the specified sum, calculated in the manner laid down in...

102120000000098417 2025-11-25 447 Penalty for failure to furnish report under section...172 Content Penalty for failure to furnish report under...

of the Central Government, as required under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table:...

thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...

102120000000098436 2025-11-25 466 Penalty for failure to comply with the provisions of section...254 Content Penalty for failure to comply with the provisions of...

102120000000098420 2025-11-25 450 Penalty for failure to comply with provisions of section...185 Content Penalty for failure to comply with provisions of...

102120000000098422 2025-11-25 452 Penalty for failure to comply with provisions of section...187 Content Penalty for failure to comply with provisions of...

102120000000098443 2025-11-25 473 Contravention of order made under section 247 Content...Contravention of order made under section 247....CHAPTER...

102120000000098324 2025-11-25 354 Application for approval for purpose of section...Content Application for approval for purpose of section...

2) If the shareholder receives any consideration of the nature referred to in section...of such consideration shall be deemed to be nil. (3) For the purposes of this...

year after the date of succession. (2) Irrespective of anything contained in sub-section...as may be, apply accordingly. (3) Irrespective of anything contained in...

computed in respect of a speculation business cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

form and manner, as may be prescribed, on or before the due date specified in section...(1) shall be invested or deposited in any of the modes permitted under...

102120000000098444 2025-11-25 474 Failure to comply with section 247(1)(ii) Content...Failure to comply with section 247(1)(ii) Failure to comply...

, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...

less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...

computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...

for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...

102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

102120000000098120 2025-11-25 150 Interpretation for purposes of section 149....Content Interpretation for purposes of section...

any asset, may attend through a registered valuer. (2) The provisions of sub-section...246. (3) For the purposes of this section, the expression...

shall be deemed to be the full value of consideration. (2) The provisions of sub-section...(1). (4) The provisions of sub-section (3) shall apply...

for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...

research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...

assessee in default, if such person— (a)   does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...

of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...after the expiry of the period of one hundred and twenty days referred to in...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...