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except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...

Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...

—For the purposes of this section, in applying the provisions of sub-section (2)...of section 23 for computing the share...

(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

153 or section 153B or section 144C,— Item number Spacer Provision text (a)   the...furnished; (b)   the period of limitation as provided in...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— Item number Spacer...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

23] or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

(4) of section 80-IA; and (iii)   an undertaking referred to in sub-section (10)...(2) of section 32 and of...

as deductor) under section 200, such statement shall be processed in the following...(c)   the fee, if any, shall be computed in accordance with the provisions of...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

245C and the proceedings for settlement have abated under section 245HA; and (b).... (2) The application to the Principal Commissioner or Commissioner under...

(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...

(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

(c)   any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...

person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

Spacer Provision text (a)   units of a Mutual Fund specified under clause (23D) of section..." means the Administrator as referred to in clause (a) of...

Nothing contained in section 45 shall apply to the following transfers :— Item number...(7) of section 45 of the Banking Regulation Act, 1949 (10...

, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35.  ...(2) or, as the...

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

(5) of section 40A to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...

Content Definitions CHAPTER XXII-A ANNUITY DEPOSITS [Chapter XXII-A, consisting of sections...No tax credit certificate granted under section 280Z...

10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...

person who is required to furnish a return of his income, as required under sub-section...(1) of section 139 or by the provisos to that...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

no regard shall be given to the provisions contained in the second proviso to section...(2) of section 288 before the specified date referred to in...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...

include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

(1) of section 245Q; (B)   an applicant as defined in clause (c) of section 28E...(1) of section 245Q; (ca)   "Board for...

(1) of section 143 or assessed under section 143 or section 144 or section 147...

be, assigned to income-tax authorities by or under this Act as referred to in section...or (b)   vesting the jurisdiction with the Assessing Officer as referred to in...

know-how Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...1) is developed in a laboratory, university or institution referred to in...

(5) of section 9A fails to furnish such statement or information or document within...the time prescribed under that sub-section, the income-tax...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

" means an accountant referred to in the Explanation below sub-section (2) of section...registered with the Securities and Exchange Board of India...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...