Search

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

the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...

with another company; or (b)   a banking company referred to in clause (c) of section...(i)   "control" shall have the same meaning as assigned to in clause (27) of...

(1). (3) In this section,— Item number Spacer Provision text (i)   "dividends" shall...have the same meaning as is given to "dividend" in clause (22) of...

provision of this Act in computing the income referred to in clause (a) of sub-section...carried forward to succeeding assessment years. (3) For the purposes of this...

45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...

the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...

Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...

In a case other than that referred to in sub-section (1A) of section 192, where under

1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— Item number Spacer...

115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...

This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...

(4) of section 269-I : Provided that in a case falling under the proviso to sub-section...compensation payable under...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...

Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...

or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

12AA or section 12AB or approval under clause (23C) of section 10 became effective...(2) of section 12A or the eighth...

Explanation.— For the purposes of this section,— Item number Spacer Provision text...(i)   "horse race" shall have the meaning assigned to it in...

(3) of section 269UC, is furnished along with such document. (2) Notwithstanding...an order under sub-section (1) of...

India, there shall, in accordance with and subject to the provisions of this section.... (2) The deduction under this section shall be allowed—...

dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...

Remission Scheme under the export and import policy formulated and announced under section..., or any part thereof has not been allowed to be deducted under clause (b) of...

Provision text (i)   in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...

or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...

payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...after the transfer to the transferee of the property referred to in that...

specialist, as may be prescribed : Provided further that the deduction under this section...—For the purposes of this section,— Item number Spacer...

such book, there shall, in accordance with and subject to the provisions of this section...of an amount equal to twenty-five per cent thereof. (2) No deduction under...

(3) of section 80DD or sub-section (3) of section 80DDA; or (b)   any sum received...(5) of...

) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section...or similar objects; (b)   the other trust or institution is registered under...

of initiating proceedings for the acquisition of any immovable property under section...269C or for the purpose of making an order under section...

for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...

115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

a)   "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b)   "alternate minimum tax" means the...

to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...

as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...

Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...

the acquisition of any immovable property made by the competent authority under section...  by the transferor or the transferee or any other person referred to in...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

qualifying ships; and (ii)   furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall...

thereon at the rates in force : Provided that no deduction shall be made under this section...day of June, 1973: Provided further that no deduction shall be made under this...

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

respect of which a notice has been published in the Official Gazette under sub-section...(1) of section 269D may be made— Item number Spacer...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

115VM Exclusion of loss Content Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

the amount of income referred to in clause (a). (2) Nothing contained in sub-section...—For the purposes of this section, the expressions "Mutual...

—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...

case where income-tax is computed under clause (ii) 6a[or clause (iii)] of sub-section...(1A) of section 115BAC, the provisions of this clause...

allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...

Prior to its omission, section 158BI read as under : "158BI....provisions of this Chapter shall not apply where a search was initiated under...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...