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against income under any head of income in accordance with the provisions of section...(2) of section 32 or sub-section...

90 or section 90A or section 91, allowed against the alternate minimum tax payable...(5) of section 115BAC or...

certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

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

shall have the meaning assigned to it in the Explanation to clause (vi) of sub-section...(2) of section 56; (8)   a person shall be deemed to have...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) 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...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

Where any deduction is required to be made or allowed under any section included...of certain incomes" in respect of any income of the nature specified in that...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...place of section 87A which was inserted by the Finance Act,...

tax on his current fringe benefits calculated in the manner laid down in sub-section...115WE or section 115WF or section...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib)   "strategic disinvestment" shall...

Linked Debenture. 50AA. 51[Notwithstanding anything contained in clause (42A) of section...2 or section 48, where the capital asset— Item number...

in respect of the winnings: 77[Provided further that nothing contained in this section...—For the purposes of this section, "online game" shall...

transaction shall be deemed to be associated enterprises within the meaning of section...92B, and the provisions of sections 92, 92A, 92B, 92C...

For the purposes of sections 22 to 26— Item number Spacer Provision text (i)   an...or part thereof in part performance of a contract of the nature referred to in...

The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

sub-clauses:   Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

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...

.— In this sub-section, "High Court" means the High Court of the State in which a...Special Court shall also try an offence, other than an offence referred to in...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

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...

—For the purposes of this section,— Item number Spacer Provision text (a)   "notified...notified by the Central Government in the Official Gazette for the purposes of this...

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

computed on the written down value of the qualifying ships as specified under sub-section...the other assets). (3) The block of qualifying assets as determined under...

income of an assessee includes any short-term capital gains referred to in sub-section...—For the purposes of this section,— Item number Spacer...

In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires...i)   "accountant" shall have the same meaning as in the Explanation below...

India in any game (other than a game the winnings wherefrom are taxable under section...relation to any game (other than a game the winnings wherefrom are taxable under...

or any trust or institution referred to in sub-clause (v) of clause (23C) of section...10 or any trust or institution referred to in section 11,...

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,— Item number...

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

—Deductions in respect of certain incomes"; or (b)   section 10AA; or (c)   section...10. (3) Notwithstanding anything contained in...

(1) of section 269UG or deposit under sub-section (2) or sub-section (3) of the...(1) or, as the case may be,...

and manner as may be prescribed, for such scheme. (2) The application under sub-section...—For the purposes of this section "International...

which an application has been made by an applicant, being a resident, under sub-section...(1) of section 245Q.

the Director-General of Shipping appointed by the Central Government under sub-section...(1) of section 7 of the Merchant Shipping Act, 1958 (44 of...

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...

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

(1). (3) In this section,— Item number Spacer Provision text (i)   "dividends" shall...have the same meaning as is given to "dividend" in clause (22) of...

provision of this Act in computing the income referred to in clause (a) of sub-section...carried forward to succeeding assessment years. (3) For the purposes of this...

the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...

45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...

Vesting of property in Central Government. 269UE. (1) Where an order under sub-section...(1) of section 269UD is made by the appropriate authority...

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...

1) Notwithstanding anything contained in any other provisions of this Act and section...—For the purposes of this sub-section,— Item number Spacer...

115VQ. (1) An option for tonnage tax scheme, after it has been approved under sub-section...(3) of section 115VP, shall remain in force for a...

(4) of section 269-I : Provided that in a case falling under the proviso to sub-section...compensation payable under...

In a case other than that referred to in sub-section (1A) of section 192, where under

This topic was originally dealt with by section 85B which was inserted by the Finance...Omitted section 80N was inserted in place of...

12AA or section 12AB or approval under clause (23C) of section 10 became effective...(2) of section 12A or the eighth...

Notwithstanding anything contained in section 24, any interest chargeable under this...respect of which there is no person in India who may be treated as an agent under...

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965....The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A,...

or an electoral trust: Provided that no deduction shall be allowed under this section...For the removal of doubts, it is hereby declared that for the purposes of this...

the tonnage tax scheme or makes a default in complying with the provisions of section...115VT or section 115VU or section...

Explanation.— For the purposes of this section,— Item number Spacer Provision text...(i)   "horse race" shall have the meaning assigned to it in...

(3) of section 269UC, is furnished along with such document. (2) Notwithstanding...an order under sub-section (1) of...