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firm from the firm shall not be regarded as "salary" for the purposes of this section

—For the purposes of this section, the expression "tax due" includes penalty, interest

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

Central Government that any person to whom immunity has been tendered under this section

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

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

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...

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

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

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

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

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

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

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

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

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

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

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

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

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

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...

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

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

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

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

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

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

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

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

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

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...

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

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

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

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...

—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...

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

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

(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

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)...

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

called the Finance Act, 2025. (2) Save as otherwise provided in this Act,— (a) sections...120, 125 and 136 shall come into force on the 1st day of April, 2025; (b) ...

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...

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...

Spacer Provision text (i)   its profits from core activities referred to in sub-section...(2); (ii)   its profits from incidental activities referred to 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...

102120000000091628 2025-11-01 Seventh Schedule See section 35E Content See section...35E THE SEVENTH SCHEDULE [See section...