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providing telecommunication services, specified in clause (ii) of sub-section (4...33B, in the circumstances and within the period specified in that...

from among the members thereof. (2) Subject to the provisions contained in sub-section...193 and 228 and for the purpose of section 196 of the...

—For the purposes of this sub-section, any payment made by a purchaser of goods or.... (2) No deduction under sub-section (1) shall be made from...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...

value how determined Annual value how determined. 23. (1) For the purposes of section...—For the purposes of clause (b) or clause (c) of this...

2, this sub-section shall have effect as if for the words "fifteen per cent", the...—For the purposes of this sub-section, a company shall be a...

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

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...

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...

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

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

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...

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

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...

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...

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...

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

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...

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...

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

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...

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...

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),...

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...

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

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...

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

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

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

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...

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

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...

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

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...

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...

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

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

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...

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)...

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...

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...

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

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

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...

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...

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...

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...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

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

In sections 28 to 41 and in this section, unless the context otherwise requires—...2) of section 32 shall be deemed to be...

hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— (a) his total...

India, there shall, in accordance with and subject to the provisions of this section...and any subsequent assessment year : Provided that no deduction under this...

(3) of section 80DD or sub-section (3) of section 80DDA *; or (b) any sum received...(5) of...

or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...