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Taxation of foreign exchange fluctuation. 43AA.(1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...

advance ruling. 245S. (1) The advance ruling pronounced by the Authority under section...applicant and the said transaction. (2) The advance ruling referred to in...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

business connection in India. 9A. (1) Notwithstanding anything contained in sub-section...(1) of section 9 and subject to the provisions of this...

writing, allow or reject the application: Provided that no application under sub-section...the applicant. (3) The Assessing Officer may, before passing an order under...

(1) of section 115TD, within the time allowed under sub-section (5) of that section...—For the purposes of this...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

it is satisfied that any person who made the application for settlement under section...(4) of section 245D within the time specified in such order...

section 152 Amendment of section 152. 47....In section 152 of the Income-tax Act, after...

sub-clauses: Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...

10; or (g) from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...

section 246A Amendment of section 246A. 76....In section 246A of the Income-tax Act, in...

CMS 1.0 102520000000144754 2025-11-01 131 Amendment of section 63 [] Amendment of...section 63 Amendment of section 63....

CMS 1.0 102520000000144743 2025-11-01 120 Amendment of section 21 [] Amendment of...section 21 Amendment of section 21....

CMS 1.0 102520000000144768 2025-11-01 145 Amendment of section 127 [] Amendment of...section 127 Amendment of section 127....

—For the purposes of this section,— (a) "accountant" means an accountant referred...to in the Explanation below sub-section (2) of...

115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...

The return under section 115WD or section 139 shall be verified— (a) in the case...(1) of section 178; (b) where the...

year, in the form and manner as may be prescribed. (3) For the purposes of sub-section...(2), shall furnish the report referred to in the said...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

The total 42[***] income of the block period, determined under section 158BC, shall...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...

(1) of section 25 of Customs Act read with section 124 of Finance Act [] Retrospective...amendment of notification issued under...

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...

shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...

of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...

CMS 1.0 102520000000144705 2025-11-01 82 Amendment of section 273B [] Amendment of...section 273B Amendment of section...

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...

being a transferee, responsible for paying (other than the person referred to in section...—For the purposes of this section,— (a) "agricultural...

section 104 Amendment of section 104. 140....In section 104 of the Central Goods and Services Tax Act, in...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

CMS 1.0 102520000000144669 2025-11-01 46 Substitution of new section for section...151 [] Substitution of new section for...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...

section 253 Amendment of section 253. 78....,— (a) in sub-section (1), in clause (a), after the word and figures...

01 115VM Exclusion of loss [] Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

been made by a person collecting any sum (herein referred to as collector) under section...(c) the fee, if any, shall be computed in accordance with the provisions of...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib) "strategic disinvestment" shall...

CMS 1.0 102520000000144667 2025-11-01 44 Substitution of new sections for sections...148 and 148A [] Substitution of new...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or ...

assets by companies in liquida­tion. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the...

(3) of section 143 or section 144 or section 147 or section 153A or...

CMS 1.0 102520000000144698 2025-11-01 75 Amendment of section 245R [] Amendment of...section 245R Amendment of section...

of section 80CCD Amendment of section 80CCD. 25....In section 80CCD of the Income-tax Act, in...

(1) of section 92CA has been made, or an order under sub-section (3) of section..., section 144,...

amount of subscription to the units issued under any scheme referred to in sub-section...(1) of section 88A to the eligible issue of capital under...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

section 206C Amendment of section 206C. 70....In section 206C of the Income-tax Act,— (a) for...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

CMS 1.0 102520000000144631 2025-11-01 8 Insertion of new section 12AC [] Insertion...of new section 12AC Insertion of new...

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...

CMS 1.0 102520000000144751 2025-11-01 128 Amendment of section 54 [] Amendment of...section 54 Amendment of section 54....