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such assessment. (2) Without prejudice to the generality of the foregoing sub-section...shall affect the provisions of sub-section (6) of...

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...

the business of export out of India of any goods or merchandise to which this section...applies, there shall, in accordance with and subject to the provisions of this...

2A shall be omitted; (b) in section 3, in sub-section (1), in clause (a), the...7, sub-section (1) of...

income comprised therein: Provided that no deduction shall be made under this section...—For the purposes of this section,— ( a) ...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.]...Prior to its omission, section 130A, as amended by the Taxation...

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...

this Act, where after the 30th day of June, 1995 a search is initiated under section...132 or books of account, other documents or any assets are requisitioned under...

Where a deduction has been made under clause (x) of sub-section (1) of section 24...property" and accordingly charged to income-tax (without making...

Prior to its omission, section 88A, as amended by the Finance Act, 1990, w.e.f. 1...—In this sub-section and sub-section...

know-how 29 [Expenditure on know-how. 35AB. (1) Subject to the provisions of sub-section...) is de­veloped in a laboratory, university or institution referred to in...

(1) Where the owner of any securities (in this sub-section and in sub-section...—The references in this sub-section to...

147 and no proceedings under section 34 of the repealed Act in respect of any such..., subject to the provisions contained in section 149 or...

* *] under this Act by any income-tax authority before the application under section...which the application for settlement had been made by the applicant under that...

be assessed on their income from the business referred to in clause (a) of sub-section...—For the purposes of this section,— ( a) ...

or any part of the tax as required by or under,— (i) sub-section...(2) of section 115-O; or (ii) second...

under clause (t) of sub-section (2) of section 23; (e) the form of annual statement...of accounts to be prepared by Authority under...

Substituted for “sub-section” by the Direct Tax Laws (Amendment) Act, 1989, w.e.f...Prior to its omission, sub-section (2) stood as under : ...

Origi­nal section was introduced in place of old section 112 by the Finance (No....Omitted section 80S, as amended by the...

2,] 15[or which is of the nature referred to in sub-section (4A) of section 11,]...(d) of sub-section (1) of...

as in section 80B; ( c) "royalty" shall have the same meaning...as in 10[ Expla­nation 2] to clause (vi) of sub-section (1) of...

115-O] received in respect of securities (other than units referred to in section...(1), no deduction shall be allowed to it under sections 28 to...

work is payable in convertible foreign exchange. (2) For the purposes of this section...work (of whatever nature) as may be prescribed. (3) The deduction under this...

may be, in accordance with the provisions of this Chapter. (2) Nothing in this section...shall prejudice the charge of tax on such income under the provisions of...

(1) Notwithstanding anything contained in section 45, where the assets of a company...assessed as dividend within the meaning of sub-clause (c ) of clause (22) of...

(1) of section 131] for enforcing compliance with the requirement made....(1), clause (i) of sub-section (3) and...

No deduction under Chapter VI-A (except section 80L) or rebate of income-tax under...shall be allowed in the case of a person who has submitted a statement under...

any income by way of commission (not being insur­ance commission referred to in section...—For the purposes of this section,— ( i) ...

CMS 1.0 102120000000014973 2025-11-01 292A Section 360 of the Code of Criminal Procedure..., 1973, and the Probation of Offenders Act, 1958, not to apply []...

Subject-matter of this section has been dealt with by different sections at different...times, viz., (i ) section 87 as...

37. 23(1) 24Any expenditure (not being expenditure of the nature described in sections...Prior to substitution, sub-sections (2) and (2A), as...

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...

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

behalf by notification in the Official Gazette (such assets hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

Prior to its omission, section 80J, as inserted in place of section 84 (which was...an industrial undertaking or a ship or the business of a hotel,...

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...

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...

Prior to its omission, section 80CC, as inserted by the Finance Act, 1978, w.e.f....—In this sub-section and sub-section...

(1) or sub-section (2), the particulars to be contained therein and the form and...(1) or sub-section (2) shall be retained.] ...

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f....Prior to its omission, section 125A, as amended by the Finance...

Prior to omission section 280ZD, as amended by the Finance Act, 1968, w.e.f. 1-4-...increased produc­tion of certain goods.—(1) Subject to the provisions of this...

11, 18[section 12 or section 12A]; ( ii) that, under clause (c...) of sub-section (1) of...

48A. (1) Any enterprise, against whom any inquiry has been initiated under sub-section...(1) of section 26 for contravention of...

1) Where any income in respect of securities referred to in clause (a) of sub-section...(1) of section 115AD is payable to a Foreign Institutional...

—For the purposes of this section, where any income by way of interest as aforesaid...credit of such income to the account of the payee and the provisions of this...

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

of India 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...

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...

Prior to omission section 280ZC, as amended by the Finance (No. 2) Act, 1965, w.r.e.f...—For the purposes of this sub-section, a person who exports...

(1) Notwithstanding anything contained in section 149, the notice under section...by a Court in any proceeding under any other law]. (2) The...

(1) The provisions of this section shall, notwithstanding anything contained...possible for the master of the ship to furnish the return required by this...

—In section 120 and this section, the word "case", in relation to any person whose...(2) of section 124 or, as the case...

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

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...

The following third proviso shall be inserted in section 48 by the Finance Act, 1997...—For the purposes of this section,— ( i) ...

to any other mode of recovery. (3) Any person collecting any amount under sub-section...and paid under sub-section (3) shall be deemed as payment...

Where as a result of an appeal under section 246 or section 253, any change is made...Prior to substitution, section 267,...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Act. (2) The Authority shall be deemed to be a civil court for the purposes of...

the Central Government, the assessee shall, subject to the provisions of sub-section...approval for more than three years at a time. (3) Where a deduction under this...

(1) If any such person and in the cases referred to in section 194, the principal...default in respect of the tax : Provided that no penalty shall be charged under...