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requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...

sum as income-tax thereon: Provided that no deduction shall be made under this section...thousand rupees: Provided further that no deduction shall be made under this...

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

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

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

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

CMS 1.0 102520000000144704 2025-11-01 81 Amendment of section 271H [] Amendment of...section 271H Amendment of section...

to be the cost of acquisition and the cost of improvement for the purposes of sections...no regard shall be given to the provisions contained in the second proviso to...

include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...

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

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

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

immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

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

any income by way of commission (not being insurance commission referred to in section...rate of 92[two] per cent : Provided that no deduction shall be made under this...

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

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

149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...

for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...

(5) of section 40A] to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...

hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...

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....

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

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...

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

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

and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...

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

Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...

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

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

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

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back or...

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

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

CMS 1.0 102520000000144655 2025-11-01 32 Amendment of section 113 [] Amendment of...section 113 Amendment of section 113....

CMS 1.0 102520000000144744 2025-11-01 121 Amendment of section 30 [] Amendment of...section 30 Amendment of section 30....

CMS 1.0 102520000000144766 2025-11-01 143 Amendment of section 112 [] Amendment of...section 112 Amendment of section 112....

objection certificate, for leaving India: Provided that nothing contained in sub-section...as may be prescribed— (a) the permanent account number allotted to him under...

CMS 1.0 102520000000144776 2025-11-01 153 Amendment of section 16 [] Amendment of...section 16 Amendment of section 16....

CMS 1.0 102520000000144730 2025-11-01 107 Omission of section 6 [] Omission of section...6 Omission of section 6....

CMS 1.0 102520000000144729 2025-11-01 106 Amendment of section 3 [] Amendment of...section 3 Customs Tariff Amendment of...

CMS 1.0 102520000000144695 2025-11-01 72 Amendment of section 244A [] Amendment of...section 244A Amendment of section...

CMS 1.0 102520000000144741 2025-11-01 118 Amendment of section 16 [] Amendment of...section 16 Amendment of section 16....

Where as a result of an appeal under section 246 or section 246A or section 253,

insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...

gains of business of operation of cruise ships in case of non-residents Following section...44BBC shall be inserted after section 44BBB by the...

securitisation trust specified in clause (d) of the Explanation occurring after section...—For the purposes of this section,— (a) "investor" shall...

CMS 1.0 102520000000144646 2025-11-01 23 Amendment of section 56 [] Amendment of...section 56 Amendment of section 56....

CMS 1.0 102520000000144641 2025-11-01 18 Amendment of section 46A [] Amendment of...section 46A Amendment of section 46A....

CMS 1.0 102520000000144632 2025-11-01 9 Amendment of section 13 [] Amendment of section...13 Amendment of section 13....

1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— (i) "administrator"...

section 161 or section 164 or section 164A or section 167B of the Income-tax Act...172 or...

CMS 1.0 102520000000144696 2025-11-01 73 Amendment of section 245 [] Amendment of...section 245 Amendment of section 245....

CMS 1.0 102520000000144678 2025-11-01 55 Omission of section 194F [] Omission of...section 194F Omission of section 194F....