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(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

Without prejudice to the provisions of sub-section (1) of section 161 or of section...167, where the person entitled to...

(2) of section 245R has been passed or no advance ruling under sub-section (4) of...section 245R has been pronounced...

more than twelve months or a payment which under the provisions of clause (3) of section...the nature of family pension as defined in the Explanation to clause (iia) of...

term used but not defined in this Act or in the agreement referred to in sub-section...4) An assessee, not being a resident, to whom an agreement referred to in...

be appointed as a Public Prosecutor or a Special Public Prosecutor under this section...shall be deemed to be a 37Public Prosecutor within the meaning of clause (u) of...

(2) of section 253 or to the jurisdictional High Court under sub-section (2) of...(a) of sub-section (2) of...

, the sums specified in sub-section (2). (2) The sums referred to in sub-section...(1) of section 35.  ...(2) or, as the...

(1) of section 23 of the Banking Regulation Act, 1949 (10 of 1949) or permission...(2) of section 80LA, as it stood immediately before its...

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

(6) of section 245R has been obtained by the applicant by fraud or misrepresentation...date of such advance ruling and ending with the date of order under this...

(1A) of section 115BAC, the provisions of sub-section (2) shall have effect as if...those sub-sections or...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

)   distributed income being interest referred to in sub-section (2) of section 194LBA...28 to 44C and section 57 in...

from the date of its installation, the amount of deduction allowed under sub-section...period of five years from the date of its installation, the provisions of...

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

80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or...

Indian company. 194LC. (1) Where any income by way of interest referred to in sub-section...be deducted at the rate of nineper cent.] (2) The interest referred to in...

(1) of section 115WD and has not made a return under sub-section (3) or a revised...return under sub-section (4) of that...

hereinafter referred to as deficiency) shall, subject to the provisions of this section...income of the association as computed before making any allowance under this...

10, or sub-section (1B) or sub-section (3) of section 11; or (c)   any income, which...from the total income under the...

information or produces any document in contravention of the provisions of sub-section...(2) of section 138, he shall be punishable with...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

Where any income in respect of units referred to in section 115AB or by way of long-term...ten per cent in respect of income from units referred to in clause (i) of...

154, the period of four years specified in sub-section (7) of that section being...—For the purposes of this section, the...

gain shall be dealt with in accordance with the following provisions of this section...the original asset, the whole of such capital gain shall not be charged under...

(2) and sub-section (3) of section 50C shall, so far as may be, apply in relation...to determination of the value adopted or assessed or assessable...

are in a year other than the year of acquisition, the deduction under this sub-section...(1) for the said assessment year. (1B) No deduction under...

of such false or omitted entry. (2) Without prejudice to the provisions of sub-section...make a false entry or omits or causes to omit any entry referred to in that...

applies, there shall, in accordance with and subject to the provisions of this section...33B, in the circumstances and within the period specified in that...

the assessee shall, in accordance with and subject to the provisions of this section...such dependant is a person with severe disability, the provisions of this...

who is required to furnish a return of fringe benefits, as required under sub-section...(1) of section 115WD, fails to furnish such return within...

Central Government in this behalf, he shall, subject to the provisions of sub-section...(1) and claimed deduction under this section for any...

Court from any judgment of the High Court delivered on a reference made under section...256 against an order made under section 254 before the 1st...

. (6) Where as a result of an order under sub-section (1) or sub-section (3) of section...143,...

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

income which is of the same nature as income referred to in clause (23FBB) of section...of units of an investment fund specified in clause (a) of the Explanation 1 to...

place on or after the 1st day of October, 2024, then for the purposes of this section...—For the purposes of this section, "specified securities"...

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...

10AA or clause (iia) of sub-section (1) of section 32 or section 33AB or section...(1) or...

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...

Qualified Foreign Investor, any income by way of interest referred to in sub-section...the rate of five per cent. (2) The income by way of interest referred to in...

not exceed twenty thousand rupees: Provided also that the provisions of this section...of removing the difficulty. (3) Every guideline issued by the Board under...

) or sub-clause (d) or sub-clause (e) 65[or sub-clause (f)] of clause (22) of section...exceed 66[ten] thousand rupees: Provided further that the provisions of this...

this Act, where a person is required to intimate his Aadhaar number under sub-section...(2) of section 139AA and such person fails to do so on or...

respect of which a deduction on account of depreciation under clause (i) of sub-section...of sections 48 and 49 shall apply subject to the...

of the assessee, a deduction to the extent of the profits, referred to in sub-section...(1B). (1B) For the purposes of sub-sections (1) and (1A),...

exceed one hundred and fifty thousand rupees. (2) The sums referred to in sub-section...3 of the National Housing Bank Act, 1987 (53 of 1987) (hereafter in this...

sufficient cause from presenting the appeal within the period specified in sub-section...Official Gazette, for the purposes of filing appeal to the High Court under...

Where as a result of an appeal under section 246 or section 246A or section 253,

10, under sub-clause (i) of the first proviso to sub-section (3) of section 143...10 or clause (ii) or clause (iii) of...

be entered into by that person; (b)   income referred to in clause (i) of sub-section...(1) of section 9, or specifying the manner in which said...

determined by an advance pricing agreement entered into by the assessee under section...adjustment: Provided that nothing contained in this section...

, in the prescribed manner, on or before the due date specified under sub-section...(1) of section 139 for furnishing the return of income for the...

(1) of section 143 or assessed under section 143 or section 144 or section 147...

specified in sub-section (3) or sub-section (3A) of section 80HHC or sub-section...(2) of...

Without prejudice to the provisions of section 270A or section 271, if any person...keep and maintain any such books of account and other documents...

10 of 1949) applies (including any bank or banking institution referred to in section...(1) of section 139 has expired, immediately preceding the...

responsible for paying to any person any amount referred to in clause (a) of sub-section...(2) of section 80CCA shall, at the time of payment...

such individual is a person with severe disability, the provisions of this sub-section...form and manner, as may be prescribed, along with the return of income under...