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

, 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...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...

Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...

gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged under...

(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

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

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...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...

of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...

, 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...

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

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

sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...

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

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...

responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...

Where as a result of an appeal under section 246 or section 246A or section 253,

) or sub-clause (d) or sub-clause (e) 65[or sub-clause (f)] of clause (22) of section...exceed 66[ten] thousand rupees: Provided further that the provisions of this...

Qualified Foreign Investor, any income by way of interest referred to in sub-section...the rate of five per cent. (2) The income by way of interest referred to in...

not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

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...

value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...

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...

agent, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this sub-section, the expression...

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

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...

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

assets by companies in liquidation. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the purposes...

advance ruling . 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...

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...

Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...

11, section 12 or section 12A; (ii)   that, under clause (c) of sub-section (1)...of section 13,...

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

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

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

Taxation of foreign exchange fluctuation. 43AA. (1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...

assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...

10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...

does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...

non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 36[other than cruise ships referred to in...

securitisation trust specified in clause (d) of the Explanation occurring after section...securitisation trust specified in clause (d) of the Explanation occurring after...

(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...

Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...

April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

sum as income-tax thereon: Provided that no deduction shall be made under this section...five lakh] rupees: Provided further that no deduction shall be made under this...

Content Assessment Assessment. 115WE. (1) Where a return has been made under section...—For the purposes of this sub-section,— Item number Spacer...

Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...

be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...

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

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

(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...

(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...

income of an assessee, being an individual not eligible to claim deduction under section...is allowed for any interest referred to in sub-section...

where on or after the 1st day of September, 2024, a search is initiated under section...(c) of sub-section (1) of section...

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