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

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

(iv) subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section shall...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

(1). (2) The directions of the Board under sub-section (1) may authorise any other...subordinate to it. (3) In issuing the directions or orders referred to in...

company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...

exercise of its powers under this Act: Provided that nothing contained in this section

Commission 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...

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

Original section was inserted by the Finance Act, 1975, w.e.f. 1-4-1976.]

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

For the purposes of sections 22 to 26— (i) an individual who transfers otherwise...or part thereof in part performance of a contract of the nature referred to in...

Central Government, the tax collected by him as required under the provisions of section

of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section...provisions of this Act and the rules made thereunder as if the provisions of...

Commissioner or Commissioner of Income-tax has for the purposes of this Act under section

Provided that where the total income of the assessee is chargeable to tax under sub-section...(1A) of section 115BAC, and the total income— (a)...

Income from house property", "Capital gains" or "Income from other sources", or in section...199 or in sections 28 to 43B, the profits and gains of...

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

and building housing projects, there shall, subject to the provisions of this section...the profits and gains derived from such business. (2) For the purposes of...

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

proceed to recover the amount specified in a certificate drawn up by him under section...property in that country, forward to the Board a certificate drawn up by him under...

be effected. 223. (1) The Tax Recovery Officer competent to take action under section...or Commissioner who is authorised in this behalf by the Board in pursuance of...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

there shall be allowed, in accordance with and subject to the provisions of this section...deduction has been correctly claimed in accordance with the provisions of this...

may, by notification in the Official Gazette, appoint, the provisions of this section

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

capital gains before giving effect to the provisions of the second proviso to section...—For the purposes of this sub-section,— (a) the expression...

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

—For the purposes of this section, "registered account" means the electronic filing

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

payable in advance during any financial year, in accordance with the provisions of section

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

For the purposes of sections 60, 61 and 62 and of this section,— (a) a transfer

relevant to an assessment year or furnish a report of such audit as required under section

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to 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...

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

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

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...

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

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

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

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

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

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

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

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

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