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non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

non-residents. 44BBC. (1) Notwithstanding anything to the contrary contained in sections...sum equal to twenty per cent of the aggregate of the amounts specified in...

trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section...(1)] of section 12A, shall— Item number Spacer Provision...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

scheme sanctioned and brought into force by the Central Government under sub-section...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...

132 or a requisition under section 132A or a survey under section 133A other than...under sub-section (2A) of that...

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...

tax in accordance with this Chapter— Item number Spacer Provision text (i)   sections...(1) and (3) of section 70 or...

If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...

the deduction under that section is claimed. (3) Every person to whom this section...(5) of section 115BAC or...

assessee ; or (ii)   with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

(3) of section 29C of the Representation of the People Act, 1951 (43 of 1951) for...(4B) of section 139 on or before the due date under that...

90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— Item...

against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

(1) of section 12AA before the date on which this section has come into force, shall...(1) of section 12A on that date....

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8)   a person shall be deemed to have...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section...shall be imposed by the Joint Commissioner: 13[Providedthat any penalty under...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...

Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib)   "strategic disinvestment" shall...

The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

in respect of the winnings: 77[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...

For the purposes of sections 22 to 26— Item number Spacer Provision text (i)   an...or part thereof in part performance of a contract of the nature referred to in...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

sub-clauses:   Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...

Linked Debenture. 50AA. 51[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— Item number...

.— In this sub-section, "High Court" means the High Court of the State in which a...Special Court shall also try an offence, other than an offence referred to in...

1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...

computed on the written down value of the qualifying ships as specified under sub-section...the other assets). (3) The block of qualifying assets as determined under...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

—For the purposes of this section,— Item number Spacer Provision text (a)   "notified...notified by the Central Government in the Official Gazette for the purposes of this...

income of an assessee includes any short-term capital gains referred to in sub-section...—For the purposes of this section,— Item number Spacer...

India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...

or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...

In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...i)   "accountant" shall have the same meaning as in the Explanation below...

The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.

to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— Item number...

(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...

—Deductions in respect of certain incomes"; or (b)   section 10AA; or (c)   section...10. (3) Notwithstanding anything contained in...

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...