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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...

—The provisions of Explanations1 and 2 to sub-section (3) of section 80-IA shall..., or under the second proviso to...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 47Public Prosecutor within the meaning of clause (u) of...

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

CMS 1.0 102520000000144634 2025-11-01 11 Amendment of section 28 [] Amendment of...section 28 Amendment of section 28....

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

respect of his own income. (3) Separate assessments shall be made under this section...interests. (4) In computing the total income of any previous year under this...

addition to the amount of the arrears and the amount of interest payable under sub-section...(2) of section 220, be liable, by way of penalty, to...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

CMS 1.0 102520000000144660 2025-11-01 37 Amendment of section 115BAC [] Amendment...of section 115BAC Amendment of section...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

deemed to be income received : Provided that the sum being the tax paid, under sub-section...(1A) of section 192 for the purpose of computing the...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...

CMS 1.0 102520000000144659 2025-11-01 36 Amendment of section 115AD [] Amendment...of section 115AD Amendment of section...

Section 141A was inserted by the Finance Act, 1968, w.e.f. 1-4-1968....Original section was inserted by the Finance Act, 1963, w.e.f. 1-4-1963 and...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

In the Finance Act, 2021,— (a) in section 124, for sub-section (5), the following...sub-section shall be substituted,...

Notwithstanding anything contained in section 4, if it appears to the Assessing Officer...year to the date when the Assessing Officer commences proceedings under this...

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

the assessment under sub-section (13) of that section on or before the specified...date; or (iv) a person who has filed an application for...

does not form part of the total income under this Act. (3) The provisions of sub-section...of the total income under this Act : Provided that nothing contained in this...

(1). (3) In this section,— (i) "dividends" shall have the same meaning as is given...to "dividend" in clause (22) of section 2 but shall not...

CMS 1.0 102520000000144654 2025-11-01 31 Amendment of section 112A [] Amendment of...section 112A Amendment of section...

cent of the amount of the deduction allowable to him under clause (iii) of sub-section...or destroyed : Provided that no deduction under this...

the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...

or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...

the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...—For the purposes of this sub-section, the copy of...

term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...

CMS 1.0 102520000000144628 2025-11-01 5 Amendment of section 11 [] Amendment of section...11 Amendment of section 11....

assessment or penalty: Provided that, where an application has been made under section...excluded : Provided further that where an application has been made under...

provision of this Act in computing the income referred to in clause (a) of sub-section..., the word "transfer" as defined in clause (47) of section...

beginning on or after the 1st day of April, 2021, the provisions of this sub-section...words "a sum equal to" had been substituted. (2) Where a deduction under this...

accordance with the income computation and disclosure standards notified under sub-section...(2) of section 145: Provided that profits and gains...

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...

India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...

CMS 1.0 102520000000144674 2025-11-01 51 Amendment of section 193 [] Amendment of...section 193 Amendment of section 193....

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...

Every order of settlement passed under sub-section (4) of section 245D shall be conclusive

providing telecommunication services, specified in clause (ii) of sub-section (4...33B, in the circumstances and within the period specified in that...

2, this sub-section shall have effect as if for the words "fifteen per cent", the...—For the purposes of this sub-section, a company shall be a...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

served with notice of an order passed before the 1st day of October, 1998, under section...arising out of such order and, subject to the other provisions contained in this...

Tribunal may file an appeal to the High Court and such appeal under this sub-section...of the period of one hundred and twenty days referred to in clause (a) of...

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

(1) or sub-section (2) shall be deemed to require any such opportunity to be given...(1) or sub-section (2) may be made at any stage of the...

interest is credited or paid, shall be liable to deduct income-tax under this section...—For the purposes of this section, where any income by way...

If any person (hereafter in this section referred to as the first person) wilfully...and with intent to enable any other person (hereafter in this...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...