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of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

with the National Bank any amount or amounts in an account (hereafter in this section...(2) of section 288 before the specified date referred to in...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

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

capital asset effected in the previous year shall, save as otherwise provided in sections...which the transfer took place. (1A) Notwithstanding anything contained in...

which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...

other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...

(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...

end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...

to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...

sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

the Code of Criminal Procedure, 1973* (2 of 1974), an offence punishable under section...276B or section 276C or section...

If any assessee does not pay on the date specified in sub-section (1) of section...(3) or sub-section (4) of...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...

(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...

day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) of...

industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...

(1) or sub-section (1A) or sub-section (1C) of section 197A shall be valid unless...made under that...

Following section 44BBD shall be inserted after section 44BBC by the Finance Act,...44DA or section 115A shall not apply...

company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC) or...

In case the provisions of sections 193, 194, 194A, 194C, 194D, 194DA, 194EE, 194F..., 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA,...

(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...

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

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

. 206CA. (1) Every person collecting tax in accordance with the provisions of section...(3) of section 206C; (b)   in all certificates furnished...

of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...

Other modes of recovery. 226. (1) Where no certificate has been drawn up under section.... (1A) Where a certificate has been drawn up under section...

the State Bank of India any amount or amounts in an account (hereafter in this section...a scheme framed by the Ministry referred to in clause (a) (hereafter in this...

(2) of section 288 before the specified date referred to in section 44AB and furnish...2 to clause (vi) of sub-section (1)...

to in clause (ix) of sub-section (1) of section 36; or (v)   the cost of acquisition...of a capital asset (not being a capital asset referred to in...

10; or (g)   from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...

securities or unit (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

shall not exceed twenty per cent.] (2) No declaration under sub-section (1A) of...(1). (4) No certificate under sub-section (9) of...

(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) of...

(1) of section 35 fails to deliver or cause to be delivered a statement within the...(1A) of that section; or (b)   the institution or fund fails...

245C and the proceedings for settlement have abated under section 245HA; and (b).... (2) The application to the Principal Commissioner or Commissioner under...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...

of a company, or (c)   royalty, or (d)   any sum referred to in clause (va) of section...meaning as in Explanation 2 to clause (vii) of sub-section...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

Notwithstanding anything to the contrary contained in sections 28 to 44C, in the...(1) of section 9; (b)   "foreign company" shall have the same...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...

(4) of section 80-IA; and (iii)   an undertaking referred to in sub-section (10)...(2) of section 32 and of...

not to be charged in certain cases. 54D. (1) Subject to the provisions of sub-section...building so constructed (such land, building or right being hereafter in this...

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...

except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

133, collecting certain information under section 133B, or calling for information...by prescribed income-tax authority under section 133C, or...

194-O, in case of a transaction to which the provisions of the said section are...under sub-section (1). (5) Where any sum referred to in...

—For the purposes of this section,— Item number Spacer Provision text (a)   25[**...established under section 3 or section...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

135A in respect of this section comes into effect....—In this section, the term "proceeding" shall have the meaning assigned to it in...clause (b)...