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payable in advance during any financial year, in accordance with the provisions of sections...hereafter in this Chapter referred to as "current income". (2) The provisions...

does not pay tax on distributed profits in accordance with the provisions of section

one Bench, for disposal, to another Bench: Provided that the provisions of this section

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...

Where any income referred to in section 115BBA is payable to a non-resident sportsman

foreign company, by an infrastructure debt fund referred to in clause (47) of section

company does not pay tax on distributed income in accordance with the provisions of section

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

previous year, to the account of an employee under a pension scheme referred to in section

from the date of appointment of the Customs Authority for Advance Rulings under section...of the Customs Authority for Advance Rulings referred to in the proviso to...

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

payable on such capital: Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

subscription to long-term infrastructure bonds as may, for the purposes of this section

CMS 1.0 102520000000144627 2025-11-01 4 Amendment of section 10 [] Amendment of section...10 Amendment of section 10....

proportionate to its share of that interest. (2) Subject to the provisions of sub-section

served upon him in an improper manner: Provided that nothing contained in this section

provisions of this Act, and the rules made thereunder as if the provisions of section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; (f) "instrument of transfer"...

of being heard : Provided further that no amendment shall be made under this section

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section

[Provided that where such appeal is against an order of assessment made under section...respect of which the proceeding before the Settlement Commission abates under...

may be prescribed. (2) The declarant shall pay the amount determined under sub-section...stating that the declarant has paid the amount. (3) Every order passed under...

persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...

(a) such electoral trust distributes to any political party, registered under section

—For the purposes of this section, "place of effective management of the company"

a finding of total partition has been recorded by the Assessing Officer under section

corresponding law for the time being in force, no immovable property referred to in section

case, including those who first heard it: Provided that the provisions of this section

two judges. 259. (1) When any case has been referred to the High Court under section

two Judges. 260B. (1) When an appeal has been filed before the High Court under section

other arrangement, the tax deductible on any income, other than interest, under section

shall be charged accord­ingly. (2) In respect of income chargeable under sub-section

tax credit reversed, which would not have been so paid, or not reversed, had section

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

income-tax on its income, or (iv) a Mutual Fund specified under clause (23D) of section

maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— (a) "amount...

, 2025, namely:— "Provided that any expenditure which is not admissible under section

—For the purposes of this section, the expression "tax due" includes penalty, interest

c) lacks commercial substance or is deemed to lack commercial substance under section

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

) Where the High Court delivers a judgment in an appeal filed before it under section

—For the purposes of this section no direction as to the lines on which an investigation

Subject to the provisions of section 92, the designated authority shall not institute

firm from the firm shall not be regarded as "salary" for the purposes of this section

and particulars in such manner as it thinks fit. (2) No publication under this section

from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...

the provisions of this Scheme come into force. (2) Every order made under sub-section

Chapter VI-A and nothing contained in the provisions of the second proviso to section

previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...

against income from any other head of income in accordance with the provisions of section

—For the purposes of this section, "specified activity" means any event management

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

Where, by reason of the provisions contained in this Chapter or in clause (i) of section

In the Finance (No. 2) Act, 2004, in Chapter VII, in section 98, in the Table, in

following assessment year and so on. (2) No loss shall be carried forward under this section

assessment year by furnishing his return of income for that assessment year under section

transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...

him to the person on whose behalf he is liable to pay tax (hereinafter in this section

1956); (iv) any security of the Central Government as defined in clause (2) of section