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other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...

the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...

For the purposes of the foregoing provisions of this Chapter and section 285, the...agent of such person in India including any person treated as an agent under...

is printed, stamped or otherwise written thereon. (3) For the purposes of this section...notice or other document after authentication in the manner as provided in...

distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...

the case of a person not ordinarily resident in India within the meaning of sub-section...(6) of section 6, the income which accrues or arises to...

Commissioner: Provided also that for the purposes of an agreement referred to in section...90 or section 90A, an income-tax authority notified...

tonnage tax company means— (i) its profits from core activities referred to in sub-section...(2); (ii) its profits from incidental activities referred to in...

for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...

with another company; or (b) a banking company referred to in clause (c) of section...— (i) "control" shall have the same meaning as assigned to in clause (27) of...

or furniture or fittings: Provided that no deduction shall be made under this section...: Provided also that no deduction shall be made under this...

1st day of February, 2021, functions of the Settlement Commission under this section...shall be performed by the Interim Board and the provisions of this...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

—For the purposes of this section,— (a) "notified country" means a country as may...notified by the Central Government in the Official Gazette for the purposes of this...

to be false or does not believe to be true or to commit an offence under sub-section...(1) of section 276C, he shall be punishable,— (i) in a case...

offence has been committed: Provided that a court competent to try offences under section...292,— (i) which has been designated as a Special Court under this...

143, section 144, section 147 or section 153A or section 153C; or (ii) an order...143,...

thereon at the rates in force : Provided that no deduction shall be made under this section...day of June, 1973: Provided further that no deduction shall be made under this...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

(1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972...ix) any interest payable to a "business trust", as defined in clause (13A) of...

Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking if not paid or credited to the person referred to in...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...

as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

non-residents. 44BBA. (1) Notwithstanding anything to the contrary contained in sections...a sum equal to five per cent of the aggregate of the amounts specified in...

Chapter shall be made by furnishing return in accordance with the provisions of section

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...

be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

registered outside India, a licence issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act,...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...

The income referred to in section 28 shall be computed in accordance with the provisions...contained in sections 30 to 43D.

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

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

—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...

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)...

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

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

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.]

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...

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...

, 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...

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

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...

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...

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,...

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