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for deduction under section 80HHE, computed under sub-section (3) of that section...(2) of...

Central Government, the tax collected by him as required under the provisions of section...before the time prescribed for filing the statement under the proviso to...

documents, which are otherwise under any other provisions of this Act, except section...(9) of section 139 as it stood immediately before its...

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

provisions of this Act, where a person required to furnish a return of income under section...139, fails to do so within the time prescribed in...

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...

the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...

Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...

shall have the same meaning as in clause (c) of sub-section (6) of section 43.  ...Government under sub-section (7) of...

immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

Spacer Provision text (a)   the deduction under sub-clause (i) of clause (a) of section...purpose of the business or profession; (b)   the deduction under clause (b) of...

158BB and the provisions of section 142, sub-sections (2) and (3) of section 143..., section 144,...

44B or section 44BB or section 44BBA or section 44BBB and such income has been offered...(2) of...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii)   any interest chargeable under...

any income by way of commission (not being insurance commission referred to in section...rate of 85[two] per cent : Provided that no deduction shall be made under this...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...

102120000000091195 2025-11-01 149 Time limit for notices under sections 148 and 148A...Content Time limit for notices under sections 148 and 148A...

determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...

be entered into by that person; (b)   income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...

, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...

32, section 35 and clause (ix) of sub-section (1) of section 36 shall apply as if...(2) of...

, the provisions of the Explanation to section 115WG shall apply as they apply for...the purposes of that section. (4) In a case where an...

102120000000090902 2025-10-31 80CCE Limit on deductions under sections 80C, 80CCC...on deductions under sections 80C, 80CCC and 80CCD. 80CCE....The...

of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...

(1) of section 158BC, is not furnished within the time specified in such notice,...(1) of section 158BC: Provided that no order imposing penalty...

such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...

(1) of section 9; or (b)   arm's length price under section 92C or section 92CA,...—For the purposes of this...

been made by a person collecting any sum (herein referred to as collector) under section...(c)   the fee, if any, shall be computed in accordance with the provisions of...

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

objection certificate, for leaving India: Provided that nothing contained in sub-section...Spacer Provision text (a)   the permanent account number allotted to him under...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in this...

For the purposes of sections 15 and 16 and of this section,— (1) "salary" includes...(1) of section 80CCD; and (c)   in an...

32, section 32A, section 33, section 35 and clause (ix) of sub-section (1) of...

256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...

2006 but before the 1st day of April, 2018, any deduction is admissible under section...80-IA or section 80-IAB or section...

(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...

149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...

Hindu undivided family, there shall be deducted such sum, as specified in sub-section...(2) or sub-section (3), payment of which is made by any...

(9) of section 286; (B)   "international group" shall have the meaning assigned...to it in clause (g) of sub-section (9) of...

royalty, there shall, in accordance with and subject to the provisions of this section..." shall have the meaning assigned to it in clause (b) of...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...

is to say,— Item number Spacer Provision text (a)   where the appeal is under section...(1) of section 270AA, the period beginning from the date on...

work is payable in convertible foreign exchange. (2) For the purposes of this section...(2) of section 288 and the assessee furnishes, along with...

)   income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or...

in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

(3) of section 9, or on the report of the Advisory Board under section 8, read with...sub-section (2) of...