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

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

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 37Public Prosecutor within the meaning of clause (u) of...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

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

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

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

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...

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...

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...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest referred to in...

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

Government may, for the purpose of giving effect to the scheme made under sub-section...issued after the 31st day of March, 2022. (3) Every notification issued under...

interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...

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

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

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...

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

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...

(1A) of section 115BAC, and the total income— Item number Spacer Provision text...Following second proviso shall be inserted after the proviso to...

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...

(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...

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...

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

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

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...

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...

143, section 144, section 147 or section 153A or section 153C; or (ii)   an order...143,...

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

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

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

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...

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...

) 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...

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

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

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

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

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...

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...

(3) of section 139, shall be carried forward and set off under sub-section (1) of...section 72 or...

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...

(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...

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...

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

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...

to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...

(1) of section 139.]...(1) of section 72 or sub-section (1) or sub-section (3) of...

, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...

there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction under...

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

deduction under this section : Provided further that no deduction under this section...—The provisions of Explanation 1 and Explanation 2 to...

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...

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