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

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 Taxation Laws (Amendment) Act, 1970, w.e.f.

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...

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

him to the person on whose behalf he is liable to pay tax (hereinafter in this section

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...

  lacks commercial substance or is deemed to lack commercial substance under section

maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

payable in advance during any financial year, in accordance with the provisions of section

subscription to long-term infrastructure bonds as may, for the purposes of this section

—For the purposes of this section, a wilful attempt to evade any tax, penalty or

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

—For the purposes of this sub-section,— Item number Spacer Provision text (i)   in

text (i)   "specified security" means the securities as defined in clause (h) of section...(Q)   tour and travel (including foreign travel). (3) For the purposes of...

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,

arrangement by disregarding any corporate structure. (2) For the purposes of sub-section

partner continues in the said firm and to be carried forward for set off under sections

Notwithstanding anything to the contrary contained in sections 28 to 43C, in the

proportionate to its share of that interest. (2) Subject to the provisions of sub-section

—For the purposes of this section, "place of effective management of the company"

)   such electoral trust distributes to any political party, registered under section

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

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

Where, by reason of the provisions contained in this Chapter or in clause (i) of section

Chapter VI-A and nothing contained in the provisions of the second proviso to section

does not pay tax on distributed profits in accordance with the provisions of section

against income from any other head of income in accordance with the provisions of section

obtained (but for the provisions of this Chapter). (2) For the purposes of sub-section

of being heard : Provided further that no amendment shall be made under this section

following assessment year and so on. (2) No loss shall be carried forward under this section

corresponding law for the time being in force, no immovable property referred to in section

capital fund or a venture capital company as referred to in clause (23FB) of section

1956); (iv)   any security of the Central Government as defined in clause (2) of section

company does not pay tax on distributed income in accordance with the provisions of section

Provision text (c)   "appropriate authority" means an authority constituted under section...taken or retained in part performance of a contract of the nature referred to in...

transfer with such object as is referred to in clause (a) or clause (b) of sub-section

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

being a transferee, responsible for paying (other than the person referred to in section...to a person required to deduct tax in accordance with the provisions of this...

Hindu undivided family (other than those referred to in the second proviso to section...to a person required to deduct tax in accordance with the provisions of this...

contained in Chapter VIA or in section 10A or section 10AA or section 10B or section..., or under...

derived by an undertaking or an enterprise from any business referred to in sub-section...providing telecommunication services, specified in clause (ii) of...

(13) of section 80-IA, the undertaking being the Developer shall be entitled to...(5) and sub-sections (7) to (12) of...

—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...

furniture or fittings: 88[Providedthat no deduction shall be made under this section...: Provided also that no deduction shall be made under this...

—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...the undertaking. (5) The provisions contained in...

applies, there shall, in accordance with and subject to the provisions of this section...that in the case of an assessee, being a company, the provisions of this...

business, there shall, in accordance with and subject to the provisions of this section...(5) and sub-sections (7) to (11) of...

Notwithstanding anything contained in section 194-IA, any person responsible for...consideration, not being consideration in kind, under the agreement referred to in...

(2) of section 288, before the specified date referred to in section 44AB, certifying...(5) and sub-sections (7) to (12)...

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive

may be after the order for acquisition of any immovable property made under sub-section...(6) of section 269F becomes final, the competent...

and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes of...

2, this sub-section shall have effect as if for the words "fifteen per cent", the..., any amount by way of dividends referred to in sub-section (1)...

of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...

there shall be allowed, in accordance with and subject to the provisions of this section...deduction has been correctly claimed in accordance with the provisions of this...

(1) of section 269J for the acquisition of any immovable property may be reduced...(2) of that section...." has the same meaning as in...

from the date of appointment of the Customs Authority for Advance Rulings under section...of the Customs Authority for Advance Rulings referred to in the proviso to...