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Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...

assessment years preceding the previous year in which the search was initiated under section...132 or any requisition was made under section 132A...

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...

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

tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...

securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

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...

pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...

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,...

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

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...

406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) specifying the...Following sub-clause (iii) shall be inserted after sub-clause (ii) of...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]

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...

—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...

Original section was introduced in place of old section 112 by the Finance (No. 2

Original section was inserted, in place of section 85 which was deleted, by the Finance

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...

While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

other electronic mode as may be prescribed: Provided that the provisions of this section...number Spacer Provision text (ii)   transactions of the nature referred to in...

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...

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...

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

(iv)   subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section...

Chapter shall be made by furnishingreturn in accordance with the provisions of section

capital gains before giving effect to the provisions of the second proviso to section...capital asset, being a unit of a Mutual Fund specified under clause (23D) of...

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

proceed to recover the amount specified in a certificate drawn up by him under section...property in that country, forward to the Board a certificate drawn up by him under...

be effected. 223. (1) The Tax Recovery Officer competent to take action under section...or Commissioner who is authorised in this behalf by the Board in pursuance of...

the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...

the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

or deposit has to be repaid : Provided further that nothing contained in this section...Central, State or Provincial Act; (iv)   any Government company as defined in...

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

investment fund [without giving effect to the provisions of clause (23FBA)of section...with the provisions of Chapter VI; and (b)   ignored for the purposes of...

[Provided that where such appeal is against an order of assessment made under section...respect of which the proceeding before the Settlement Commission abates under...

per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...

to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...

It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— Item number Spacer...

persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...

For the purposes of sections 60, 61 and 62 and of this section,— Item number Spacer

—For the purposes of this section,— Item number Spacer Provision text (i)   "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

—For the purposes of this section, "registered account" means the electronic filing

distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...

payable on such capital:   Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...