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pay the whole or any part of the tax on distributed profits referred to in sub-section...(1) of section 115-O, within the time allowed under...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified secu­rities"...

This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...

Specified authority for the purposes of sections 148 and 148A shall be the Additional...Prior to its substitution, section 151, as amended by the...

Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order under...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...Act in respect of any such association of persons as is referred to in that...

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

India for a charitable purpose the income from dividend whereof is exempt under section..., payable by it, of a sum calculated in accordance with the provisions of...

fringe benefits. 115WD. (1) Without prejudice to the provisions contained in section...—In this sub-section, "due date" means,— (a) where the...

11, section 12 or section 12A; (ii) that, under clause (c) of sub-section (1) of...section 13,...

immunity from penalty, if— (a) he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

, no deduction shall be allowed to him under sections 28 to 44C or clause (i) or...to in clause (a) or clause (b) or clause (c) of sub-section (1),...

sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...

or (c) any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...

—For the purposes of this section,— (i) [***] (ii) "oral trust" shall have the meaning...assigned to it in Explanation 2 below sub-section (1) of...

other electronic mode as may be prescribed: Provided that the provisions of this section...—For the purposes of this section,— (a) "banking...

in the Official Gazette, for the purposes of giving effect to an order under section...Government may, for the purpose of giving effect to the scheme made under...

person carrying on any business or profession (such person hereinafter in this section...predecessor) has been succeeded therein by any other person (hereinafter in this...

respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...

such assessment. (2) Without prejudice to the generality of the foregoing sub-section...proceeding under this Act in respect of any such firm as is referred to in that...

year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...

CMS 1.0 102120000000086886 2025-11-01 115V-O Exclusion from provisions of section...section 115JB. 115V-O....the purposes of...

Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...

requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...

income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...

gains derived by an undertaking from the production of computer programmes under section...10B, as it stood prior to its substitution by section 7...

include the deductions claimed on the amount of interest under clause (b) of section...10 and which is not chargeable to tax under clause (xii) of...

sum as income-tax thereon: Provided that no deduction shall be made under this section...thousand rupees: Provided further that no deduction shall be made under this...

(1A) of section 192 and paid to the Central Government shall be treated as the tax...the purposes of giving credit to a person other than those referred to in...

the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

immunity from prosecution, if he has made an application for settlement under section...245C and the proceedings for settlement have abated under...

to be the cost of acquisition and the cost of improvement for the purposes of sections...no regard shall be given to the provisions contained in the second proviso to...

Notwithstanding anything contained in section 194-IA, any person responsible for...consideration, not being consideration in kind, under the agreement referred to in...

any income by way of commission (not being insurance commission referred to in section...rate of 92[two] per cent : Provided that no deduction shall be made under this...

(5) of section 40A] to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...

contained in Chapter VIA or in section 10A or section 10AA or section 10B or section..., or under...

149, the notice under section 148 may be issued at any time for the purpose of making...or by a Court in any proceeding under any other law. (2) The provisions of...

hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...

Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...

and in sub-section (2) referred to as "the owner") sells or transfers those securities...—The references in this sub-section to buying back or...

objection certificate, for leaving India: Provided that nothing contained in sub-section...as may be prescribed— (a) the permanent account number allotted to him under...

(13) of section 80-IA, the undertaking being the Developer shall be entitled to...(5) and sub-sections (7) to (12) of...

for failure to furnish information or furnishing inaccurate information under section...for failure to furnish information or furnishing inaccurate information under...

securitisation trust specified in clause (d) of the Explanation occurring after section...—For the purposes of this section,— (a) "investor" shall...

insurer for receiving pension from the fund referred to in clause (23AAB) of section...10, he shall, in accordance with, and subject to, the provisions of this...

1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— (i) "administrator"...

Where as a result of an appeal under section 246 or section 246A or section 253,

gains of business of operation of cruise ships in case of non-residents Following section...44BBC shall be inserted after section 44BBB by the...

) or sub-clause (d) or sub-clause (e) 86[or sub-clause (f)] of clause (22) of section...not exceed five thousand rupees: Provided further that the provisions of this...

Qualified Foreign Investor, any income by way of interest referred to in sub-section...—For the purpose of this section,— (a) "Foreign...

regular assessment, the Assessing Officer finds that any assessee has— (a) under section...209A or section 212 under-estimated the advance tax...

Prior to its omission, section 194F, as ins. by the Act No. 12 of 1990, w.e.f. 1-...The person responsible for paying to any person any amount referred to in...

Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...—For the purpose of this section— (a) "foreign...

shall have the same meaning as in clause (c) of sub-section (6) of section 43....Government under sub-section (7) of...

business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...

194T Payments to partners of firms [] Payments to partners of firms Following section...194T shall be inserted after section 194S by the Finance...

Nothing contained in section 45 shall apply to the follow­ing transfers :— (i) any...(7) of section 45 of the Banking Regulation Act, 1949 (10 of...