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industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...

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

to tax, he shall, in accordance with, and subject to, the provisions of this section...(1), the provisions of sub-section (2) shall apply as if the...

256 or before the Supreme Court on a reference under section 257 or in appeal under...section 260A before the High Court or in appeal under...

which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

the prescribed manner, about such withdrawal. (2) Where the option under sub-section...(1) is not exercised by the assessee within the time allowed under that...

refund of any amount becomes due to the assessee under the provisions of sub-section...(1) of section 143 and the Assessing Officer is of the...

(1), profits derived from the business referred to in that sub-section shall be...(2) of section 288, certifying that the deduction has been...

(3) of section 143 or under section 144 or under section 147, as the case may be...(2) of section...

and affix his signature on such return. (3) For the purposes of this section,— (...(2) of section 288 or an employee of the "specified class or...

(1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs...of section...

royalty, there shall, in accordance with and subject to the provisions of this section...to it in clause (b) of sub-section (1) of...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

of section 271FAA Amendment of section 271FAA. 79....In section 271FAA of the Income-tax Act, for...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

as in Explanation 2 to clause (vii) of sub-section (1) of section 9; (ba) "royalty..." shall have the same meaning as in Explanation 2 to clause...

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

or as the Board directs. (2) Any person being an employer, referred to in sub-section...(1A) of section 192 shall pay, within the prescribed time,...

to in section 35A; or (iv) the amount of expenditure of a capital nature referred...to in clause (ix) of sub-section (1) of...

of section 172 or sub-section (2) of section 174 or section 175 or...

assessment year which is pending before the Supreme Court, in an appeal under section...(2) or sub-section (2A)of section...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...

to a specified person, in addition to the provisions of this section, the tax shall...be collected at higher of the two rates provided in this...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

there shall be deducted, in accordance with and subject to the provisions of this section...for the purpose of purchase of an electric vehicle. (2) The deduction under...

102120000000087332 2025-11-01 276DD Failure to comply with the provisions of section...269SS [] Failure to comply with the provisions of section...

1.0 102120000000087333 2025-11-01 276E Failure to comply with the provisions of section...269T [] Failure to comply with the provisions of section...

(4A) of section 139; or (iv) being an employer, who is required to furnish a return...(1) or sub-section (2), may apply to the Assessing Officer...

(2) of section 288 before the specified date referred to in section 44AB and the...—In this section,— (a) "Coffee Board"...

of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...

section 144C Amendment of section 144C. 43....(1) of section 158BA or other person referred to in...

income in respect of— (a) units of a Mutual Fund specified under clause (23D) of section...—For the purposes of this section,— (a)...

is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...(1) of section 269D, any improvements have been made to the...

a) income received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28...

(2) For the purposes of paying income-tax directly by the assessee under sub-section...(2) of section 17 and such specified security or sweat...

this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...

CMS 1.0 102120000000086680 2025-10-31 80AA Computation of deduction under section...80M [] Computation of deduction under section 80M Computation...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...

other orders. 264. (1) In the case of any order other than an order to which section...—In computing the period of limitation for the purposes of this...

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

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...

2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...

section 109 Amendment of section 109. 142....In section 109 of the Central Goods and Services Tax Act,— (a) in...

to have been issued by an associated enterprise. (1A) Nothing contained in sub-section...(1) and sub-section (2) of...

April, 2005 and any subsequent assessment year. (2) The deductions under this section...(2) of section 288 and the assessee furnishes along with...

section 51 Amendment of section 51. 127....In section 51 of the Central Goods and Services Tax Act, in...

section 35 Amendment of section 35. 123....In section 35 of the Central Goods and Services Tax Act, in...

section 66 Amendment of section 66. 134....In section 66 of the Central Goods and Services Tax Act, in...

section 10 Amendment of section 10. 115....In section 10 of the Central Goods and Services Tax Act, in...

section 64 Amendment of section 64. 132....In section 64 of the Central Goods and Services Tax Act, in...

section 61 Amendment of section 61. 129....In section 61 of the Central Goods and Services Tax Act, in...

section 62 Amendment of section 62. 130....In section 62 of the Central Goods and Services Tax Act, in...

section 65 Amendment of section 65. 133....In section 65 of the Central Goods and Services Tax Act, in...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

, the tax shall be deducted at higher of the two rates provided in this section and...in section 206AA. (3) For the purposes of this...

section 107 Amendment of section 107. 141....In section 107 of the Central Goods and Services Tax Act,— (a) in...