Search

Taxation of foreign exchange fluctuation. 43AA.(1) Subject to the provisions of section...accordance with the income computation and disclosure standards notified under...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

it is satisfied that any person who made the application for settlement under section...(4) of section 245D within the time specified in such order...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

10; or (g) from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...

(1) of section 115TD, within the time allowed under sub-section (5) of that section...—For the purposes of this...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

year, in the form and manner as may be prescribed. (3) For the purposes of sub-section...(2), shall furnish the report referred to in the said...

assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

sub-clauses: Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

The return under section 115WD or section 139 shall be verified— (a) in the case...(1) of section 178; (b) where the...

—For the purposes of this section,— (a) "accountant" means an accountant referred...to in the Explanation below sub-section (2) of...

of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...

115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

not deductible. 58. (1) Notwithstanding anything to the contrary contained in section...(12) of section 40A; (ii) any interest chargeable under...

being a transferee, responsible for paying (other than the person referred to in section...—For the purposes of this section,— (a) "agricultural...

there shall be deducted, in accordance with and subject to the provisions of this section...purpose of acquisition of a residential property. (2) The deduction under...

shall not apply in a case where the computation of income under sub-section (1)...under sub-section (1) or sub-section...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...

The total 42[***] income of the block period, determined under section 158BC, shall...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

been made by a person collecting any sum (herein referred to as collector) under section...(c) the fee, if any, shall be computed in accordance with the provisions of...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

trust, there shall, in accordance with and subject to the provisions of this section...—For the purposes of this section, the expression "due date"...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib) "strategic disinvestment" shall...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...(1) of section 92D and the rules made in this behalf; or ...

01 115VM Exclusion of loss [] Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

assets by companies in liquida­tion. 46. (1) Notwithstanding anything contained in section...distribution shall not be regarded as a transfer by the company for the...

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...

amount of subscription to the units issued under any scheme referred to in sub-section...(1) of section 88A to the eligible issue of capital under...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

(4) of section 80-IA; and (iii) an undertaking referred to in sub-section (10) of...(2) of section 32 and of...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...

Scheme), he shall, in accordance with, and subject to, the provisions of this section...deduction shall be allowed in relation to any amount invested under this...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— (i) "relevant previous...

securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...

authority shall fix a day and place for the hearing of the objections made under section...made any such objection. (2) Every person to whom a notice is given under...

and the book written down value of the non-qualifying ships (hereafter in this section...the other assets). (3) The block of qualifying assets as determined under...

(2). (2) The deduction under this section shall be equal to the whole of such income...referred to in sub-section (1), or an amount of three lakh...

(1) and such agreement has been notified under that sub-section, for granting relief...term used but not defined in this Act or in the agreement referred to in...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

111A and section 112, the total income of a business trust shall be charged to tax...charged to tax as income of the previous year. 83[(3A) The provisions of...

end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

Any sum specified in an order of settlement passed under sub-section (4) of section...having jurisdiction over the person who made the application...

, subject to the provisions contained in section 149 or section 150, be issued with..., section 23A of the repealed Act...

capital gains in certain cases. 112A. (1) Notwithstanding anything contained in section...his total income shall be determined in accordance with the provisions of...

the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...