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

(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 102520000000144761 2025-11-01 138 Insertion of section 74A [] Insertion of...section 74A Insertion of section 74A....

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...

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...

CMS 1.0 102520000000144692 2025-11-01 69 Amendment of section 201 [] Amendment of...section 201 Amendment of section 201....

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 102520000000144778 2025-11-02 155 Amendment of section 7 [] Amendment of...section 7 Union Territory Goods and Services Tax Amendment 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...

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

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...

CMS 1.0 102520000000144677 2025-11-01 54 Amendment of section 194DA [] Amendment...of section 194DA Amendment of section...

CMS 1.0 102520000000144680 2025-11-01 57 Amendment of section 194H [] Amendment of...section 194H Amendment of section...

CMS 1.0 102520000000144679 2025-11-01 56 Amendment of section 194G [] Amendment of...section 194G Amendment of section...

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 102520000000144681 2025-11-01 58 Amendment of section 194-IA [] Amendment...of section 194-IA Amendment of section...

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...

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

CMS 1.0 102520000000144723 2025-11-01 100 Amendment of section 28DA [] Amendment...of section 28DA CHAPTER V INDIRECT TAXES Customs Amendment of...

In the Finance Act, 2016,— (a) in section 163, for sub-section (3), the following...sub-section shall be substituted and...

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

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

CMS 1.0 102520000000144709 2025-11-01 86 Amendment of section 285 [] Amendment of...section 285 Amendment of section 285....

CMS 1.0 102520000000144675 2025-11-01 52 Amendment of section 194 [] Amendment of...section 194 Amendment of section 194....

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

CMS 1.0 102520000000144640 2025-11-01 17 Insertion of new section 44BBC [] Insertion...of new section 44BBC Insertion of new...

) or sub-clause (d) or sub-clause (e) 86[or sub-clause (f)] of clause (22) of section...not exceed five thousand rupees: Provided further that the provisions of this...

Qualified Foreign Investor, any income by way of interest referred to in sub-section...—For the purpose of this section,— (a) "Foreign...

In the Finance Act, 2018,— (a) in section 110, for sub-section (5), the following..."; (b) in section 111, for...

regular assessment, the Assessing Officer finds that any assessee has— (a) under section...209A or section 212 under-estimated the advance tax...

CMS 1.0 102520000000144771 2025-11-01 148 Amendment of section 171 [] Amendment of...section 171 Amendment of section 171....

business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...

CMS 1.0 102520000000144645 2025-11-01 22 Amendment of section 55 [] Amendment of...section 55 Amendment of section 55....

CMS 1.0 102520000000144650 2025-11-01 27 Amendment of section 92CA [] Amendment of...section 92CA Amendment of section...

CMS 1.0 102520000000144685 2025-11-01 62 Insertion of new section 194T [] Insertion...of new section 194T Insertion of new...

Prior to its omission, section 194F, as ins. by the Act No. 12 of 1990, w.e.f. 1-...The person responsible for paying to any person any amount referred to in...

amount paid. 94. (1) Any amount paid in pursuance of a declaration made under section...(1) of section 91, paid any amount under the Income-tax Act...

CMS 1.0 102520000000144777 2025-11-02 154 Amendment of section 20 [] Amendment of...section 20 Amendment of section 20....

Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...

CMS 1.0 102520000000144642 2025-11-01 19 Amendment of section 47 [] Amendment of...section 47 Amendment of section 47....

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...—For the purpose of this section— (a) "foreign...

shall have the same meaning as in clause (c) of sub-section (6) of section 43....Government under sub-section (7) of...

(4) of section 91; (e) the form in which certificate shall be granted under sub-section...(1) of section 92; (f) the...

CMS 1.0 102520000000144740 2025-11-01 117 Amendment of section 13 [] Amendment of...section 13 Amendment of section 13....

After section 271GB of the Income-tax Act, the following section shall be inserted...Penalty for failure to submit statement under...

or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...

CMS 1.0 102520000000144689 2025-11-01 66 Amendment of section 198 [] Amendment of...section 198 Amendment of section 198....

194T Payments to partners of firms [] Payments to partners of firms Following section...194T shall be inserted after section 194S by the Finance...

any person, other than the person with respect to whom search was made under section...whose books of account or other documents or any assets were requisitioned under...

or dividends in respect of bonds or Global Depository Receipts referred to in section...or dividends in respect of bonds or Global Depository Receipts referred to in...

CMS 1.0 102520000000144637 2025-11-01 14 Amendment of section 40 [] Amendment of...section 40 Amendment of section 40....

CMS 1.0 102520000000144638 2025-11-01 15 Amendment of section 43D [] Amendment of...section 43D Amendment of section 43D....

28 to 44C or clause (i) or clause (iii) of section 57 or under Chapter VI-A and...to income referred to in clause (b) of sub-section (1); (b) ...

CMS 1.0 102520000000144643 2025-11-01 20 Amendment of section 48 [] Amendment of...section 48 Amendment of section 48....

Nothing contained in section 45 shall apply to the follow­ing transfers :— (i) any...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...

1st 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...

new employees. 80JJAA. (1) Where the gross total income of an assessee to whom section...derived from business, there shall, subject to the conditions specified in...

capital gain arises from the transfer of a long-term capital asset (herein in this section...gain shall be dealt with in accordance with the following provisions of this...

of business referred to in clause (xiii)or clause (xiiib) or clause (xiv) of section...from the date of its installation, the amount of deduction allowed under...

CMS 1.0 102520000000144656 2025-11-01 33 Amendment of section 115AB [] Amendment...of section 115AB Amendment of section...