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previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...

Specified authority for the purposes of sections 148 and 148A shall be the Additional

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

served upon him in an improper manner: Provided that nothing contained in this section

a finding of total partition has been recorded by the Assessing Officer under section

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

The provisions of section 162 shall, so far as may be, apply in the case of an executor

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

one Bench, for disposal, to another Bench: Provided that the provisions of this section

relevant to an assessment year or furnish a report of such audit as required under section

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Nothing in the foregoing sections in this Chapter shall prevent either the direct

exercise of its powers under this Act: Provided that nothing contained in this section

previous year, to the account of an employee under a pension scheme referred to in section

other arrangement, the tax deductible on any income, other than interest, under section

case, including those who first heard it: Provided that the provisions of this section

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

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

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

and particulars in such manner as it thinks fit. (2) No publication under this section

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...

may, by notification in the Official Gazette, appoint, the provisions of this section

—For the purposes of this section, "specified activity" means any event management

two Judges. 260B. (1) When an appeal has been filed before the High Court under section

provisions of this Act, and the rules made thereunder as if the provisions of section

two judges. 259. (1) When any case has been referred to the High Court under section

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

income-tax shall be charged accordingly. (2) In respect of income chargeable under sub-section

—For the purposes of this section no direction as to the lines on which an investigation

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

Where any income referred to in section 115BBA is payable to a non-resident sportsman

foreign company, by an infrastructure debt fund referred to in clause (47) of section

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

) Where the High Court delivers a judgment in an appeal filed before it under section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section

thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section