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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 ...

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...

CMS 1.0 102520000000144686 2025-11-01 63 Amendment of section 196B [] Amendment of...section 196B Amendment of section...

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...

CMS 1.0 102520000000144690 2025-11-01 67 Amendment of section 200 [] Amendment of...section 200 Amendment of section 200....

CMS 1.0 102520000000144706 2025-11-01 83 Amendment of section 275 [] Amendment of...section 275 Amendment of section 275....

CMS 1.0 102520000000144700 2025-11-01 77 Amendment of section 251 [] Amendment of...section 251 Amendment of section 251....

CMS 1.0 102520000000144662 2025-11-01 39 Amendment of section 115QA [] Amendment...of section 115QA Amendment of section...

CMS 1.0 102520000000144691 2025-11-01 68 Amendment of section 200A [] Amendment of...section 200A Amendment of section...

CMS 1.0 102520000000144726 2025-11-01 103 Amendment of section 157 [] Amendment of...section 157 Amendment of section 157....

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...

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 102520000000144704 2025-11-01 81 Amendment of section 271H [] Amendment of...section 271H Amendment of section...

authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...

CMS 1.0 102520000000144733 2025-11-01 110 Amendment of section 9A [] Amendment of...section 9A Amendment of section 9A....

CMS 1.0 102520000000144732 2025-11-01 109 Amendment of section 9 [] Amendment of...section 9 Amendment of section 9....

CMS 1.0 102520000000144731 2025-11-01 108 Amendment of section 8B [] Amendment of...section 8B Amendment of section 8B....

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...

CMS 1.0 102520000000144673 2025-11-01 50 Amendment of section 192 [] Amendment of...section 192 Amendment of section 192....

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under this...

CMS 1.0 102520000000144683 2025-11-01 60 Amendment of section 194M [] Amendment of...section 194M Amendment of section...

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...

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...

CMS 1.0 102520000000144633 2025-11-01 10 Amendment of section 16 [] Amendment of...section 16 Amendment of section 16....

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

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...

pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...

and the book written down value of the non-qualifying ships (hereafter in this section...the other assets). (3) The block of qualifying assets as determined under...

24,— (i) after sub-section (2), the following sub-section shall be inserted, namely...:— "(2A) The benamidar, to whom a notice has been issued...

Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order under...

CMS 1.0 102520000000144708 2025-11-01 85 Amendment of section 276CCC [] Amendment...of section 276CCC Amendment of section...

CMS 1.0 102520000000144688 2025-11-01 65 Amendment of section 197 [] Amendment of...section 197 Amendment of section 197....

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

CMS 1.0 102520000000144635 2025-11-01 12 Amendment of section 36 [] Amendment of...section 36 Amendment of section 36....

CMS 1.0 102520000000144682 2025-11-01 59 Amendment of section 194-IB [] Amendment...of section 194-IB Amendment of section...

CMS 1.0 102520000000144684 2025-11-01 61 Amendment of section 194-O [] Amendment...of section 194-O Amendment of section...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

111A and section 112, the total income of a business trust shall be charged to tax...charged to tax as income of the previous year. 83[(3A) The provisions of...

CMS 1.0 102120000000086886 2025-11-01 115V-O Exclusion from provisions of section...section 115JB. 115V-O....the purposes of...

(4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of...(2) of section 32 and of...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— (i) "relevant previous...

of payment to the designated authority under sub-section (2) of that section. (4...) Without prejudice to the provisions of...

CMS 1.0 102520000000144676 2025-11-01 53 Amendment of section 194C [] Amendment of...section 194C Amendment of section...

CMS 1.0 102520000000144639 2025-11-01 16 Amendment of section 44B [] Amendment of...section 44B Amendment of section 44B....

the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...

other electronic mode as may be prescribed: Provided that the provisions of this section...—For the purposes of this section,— (a) "banking...

This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...

CMS 1.0 102520000000144630 2025-11-01 7 Amendment of section 12AB [] Amendment of...section 12AB Amendment of section...

CMS 1.0 102520000000144647 2025-11-01 24 Amendment of section 57 [] Amendment of...section 57 Amendment of section 57....

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

CMS 1.0 102520000000144668 2025-11-01 45 Substitution of new section for section...149 [] Substitution of new section for...

capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...