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to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,-- (a) "Agnipath Scheme"...

(2) of section 288, before the specified date referred to in section 44AB, certifying...(5) and sub-sections (7) to (12)...

—For the purposes of this section,— (i) "computer resource" shall have the same...meaning as assigned to it in clause (e) of the Explanation to...

by the Central Government in the Official Gazette.] (3) The provisions of this section...—For the purposes of this section, the expressions— (i)...

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

assessee ; or (ii) with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

excluded for the purposes of calculation of interest under the provisions of this section...Commissioner or Commissioner whose decision shall be final. (3) The provisions...

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

Notwithstanding anything contained in clause (42A) of section 2, where the capital...Act or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of...

General. 37. (1) Any expenditure(not being expenditure of the nature described in sections...For the removal of doubts, it is hereby declared that for the purposes of...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...

, or any part thereof has not been allowed to be deducted under clause (b) of section...of the expenditure on such capital asset has been allowed as a deduction under...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...

The provisions of section 162 shall, so far as may be, apply in the case of an executor

assessee" means— (i) in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

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

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

Commission 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...

(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...

exercise of its powers under this Act: Provided that nothing contained in this section

(iv) subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section shall...

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...

Original section was inserted by the Finance Act, 1975, w.e.f. 1-4-1976.]

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

For the purposes of sections 22 to 26— (i) an individual who transfers otherwise...or part thereof in part performance of a contract of the nature referred to in...

of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...

Central Government, the tax collected by him as required under the provisions of section

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes of...

Provided that where the total income of the assessee is chargeable to tax under sub-section...(1A) of section 115BAC, and the total income— (a)...

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

proceed to recover the amount specified in a certificate drawn up by him under section...property in that country, forward to the Board a certificate drawn up by him under...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

be effected. 223. (1) The Tax Recovery Officer competent to take action under section...or Commissioner who is authorised in this behalf by the Board in pursuance of...

CMS 1.0 102520000000144653 2025-11-01 30 Amendment of section 112 [] Amendment of...section 112 Amendment of section 112....

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

there shall be allowed, in accordance with and subject to the provisions of this section...deduction has been correctly claimed in accordance with the provisions of this...

may, by notification in the Official Gazette, appoint, the provisions of this section

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

—For the purposes of this section, "registered account" means the electronic filing

capital gains before giving effect to the provisions of the second proviso to section...—For the purposes of this sub-section,— (a) the expression...

payable in advance during any financial year, in accordance with the provisions of section

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

For the purposes of sections 60, 61 and 62 and of this section,— (a) a transfer

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

relevant to an assessment year or furnish a report of such audit as required under section

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section