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—The provisions of Explanations 1 and 2 to sub-section (3) of section 80-IA shall...the undertaking. (5) The provisions contained in...

Where, in pursuance of the orders, instructions or directions issued under sub-section...shall have regard to the orders, instructions or directions issued under...

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

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

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

salary, whichever is less; Following proviso shall be inserted in clause (ia) of section...Provided that in a case where income-tax is computed under clause (ii) of...

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

provisions of this Chapter shall not apply where a search was initiated under section..., or books of account, other documents or any assets were requisitioned under...

—For the purposes of this sub-section,— (a) "specified knowledge based industry...Official Gazette; (b) "subsidiary" shall have the meaning assigned to it in...

Explanation.— For the purposes of this section,— (i) "horse race" shall have the...meaning assigned to it in section 74A; (ii) "online game"...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]

For the purposes of sections 15 and 16 and of this sec­tion,— (1) "salary" includes...(1) of section 80CCD; and (c) in an approved superannuation...

non-residents.] 44B. (1) Notwithstanding anything to the contrary contained in sections...the business of operation of ships, 44[other than cruise ships referred to in...

Government may, for the purposes of giving effect to the scheme made under sub-section...notification in the Official Gazette.] (2C) Every notification issued under...

tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...

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

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...

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...

dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...

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

33B, in the circumstances and within the period specified in that section; (ii)...(5) and sub-sections (7) to (11) of...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...

Original section was introduced in place of old section 112 by the Finance (No. 2

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

Original section was inserted, in place of section 85 which was deleted, by the Finance

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

If, on an application made against an order made under section 254 before the 1st...day of October, 1998, under section 256 the Appellate Tribunal...

per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— (i) "buy-back" means...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

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

Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...

allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

CMS 1.0 102520000000144652 2025-11-01 29 Amendment of section 111A [] Amendment of...section 111A Amendment of section...

of removing the difficulty. (4) Every guideline issued by the Board under sub-section...—For the purposes of this section— (a) "computer resource",...

CMS 1.0 102520000000144661 2025-11-01 38 Amendment of section 115E [] Amendment of...section 115E Amendment of section...

applies, there shall, in accordance with and subject to the provisions of this section...that in the case of an assessee, being a company, the provisions of this...

In a case other than that referred to in sub-section (1A) of section 192, where under

income of an assessee includes any short-term capital gains referred to in sub-section...assigned to it in clause (a) of the Explanation to section...

or deposit has to be repaid : Provided further that nothing contained in this section...—For the purposes of this section,— (i) "banking company"...

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...

In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...(i) "accountant" shall have the same meaning as in the Explanation below...

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

specialist, as may be prescribed : Provided further that the deduction under this section...—For the purposes of this section,— (i) "dependant"...

such book, there shall, in accordance with and subject to the provisions of this section...of an amount equal to twenty-five per cent thereof. (2) No deduction under...

in respect of the winnings: 88[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

Save as otherwise expressly provided in sub-section (3) of section 92 or section

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

Linked Debenture. 50AA.61[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— (a) is a unit...

investment fund [without giving effect to the provisions of clause (23FBA) of section...the provisions of Chapter VI: Provided that the loss so deemed under this...

CMS 1.0 102520000000144739 2025-11-01 116 Insertion of new section 11A [] Insertion...of new section 11A Insertion of new...

CMS 1.0 102520000000144775 2025-11-01 152 Insertion of new section 6A [] Insertion...of new section 6A Insertion of new...

CMS 1.0 102520000000144780 2025-11-02 157 Insertion of new section 8A [] Insertion...section 8A. 157....8, the following...

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8) a person shall be deemed to have a...

the amount of income referred to in clause (a). (2) Nothing contained in sub-section...—For the purposes of this section, the expressions "Mutual...