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dividend is paid, of a sum calculated in accordance with the provisions of sub-section...shall be refunded. (2) The amount of income-tax to be given as credit under...

India, there shall, in accordance with and subject to the provisions of this section.... (2) The deduction under this section shall be allowed—...

(3) of section 80DD or sub-section (3) of section 80DDA; or (b)   any sum received...(5) of...

is acquired under this Chapter. (2) Notwithstanding anything contained in sub-section...after the transfer to the transferee of the property referred to in that...

the income distributed by the specified company as referred to in clause (h) of section...the Mutual Fund, as the case may be, does not pay tax, as is referred to in...

Remission Scheme under the export and import policy formulated and announced under section..., or any part thereof has not been allowed to be deducted under clause (b) of...

or an electoral trust : Provided that no deduction shall be allowed under this section...—For the purposes of sections 80GGB and 80GGC, "political...

Provision text (i)   in respect of the income of a non-resident specified in sub-section...(1) of section 9, the agent of the non-resident,...

specialist, as may be prescribed : Provided further that the deduction under this section...—For the purposes of this section,— Item number Spacer...

such book, there shall, in accordance with and subject to the provisions of this section...of an amount equal to twenty-five per cent thereof. (2) No deduction under...

of initiating proceedings for the acquisition of any immovable property under section...269C or for the purpose of making an order under 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...

) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section...or similar objects; (b)   the other trust or institution is registered under...

other than the amount not includible in the total income under clause (10D) of section...the amount of income comprised therein : Provided that no deduction under this...

(1) or sub-section (2), where in respect of any assessment year, the net result...(1) or sub-section (2), where in respect of any assessment year,...

Government of immovable property. 269UD. (1) Subject to the provisions of sub-sections...(1B), the appropriate authority, after the receipt of the statement under...

for any previous year in accordance with the provisions of clause (ix) of sub-section...(2) of section 56, then, such sum shall not be deducted...

115VU. (1) A tonnage tax company, after its option has been approved under sub-section...(3) of section 115VP, shall comply with the minimum...

tonnage tax company is a party to any transaction or arrangement referred to in sub-section...(1) of section 115VZB, the Assessing Officer shall,...

a)   "accountant" shall have the same meaning as in the Explanation below sub-section...(2) of section 288; (b)   "alternate minimum tax" means the...

the acquisition of any immovable property made by the competent authority under section...  by the transferor or the transferee or any other person referred to in...

Act, the trustees of the Employees' Provident Funds Scheme, 1952, framed under section...income-tax thereon at the rate of ten per cent : Provided that no deduction under...

as may be prescribed. (2) Every person, being an employer, referred to in sub-section...(1A) of section 192 shall, within such period, as may be...

to such period as may be prescribed : Provided that nothing contained in this section...—For the purposes of this section, the expression "author"...

or profession is succeeded by another firm, and the case is not one covered by section...predecessor firm and the successor firm in accordance with the provisions of...

year shall be chartered in. (2) The proportion of net tonnage referred to in sub-section...average of net tonnage during that previous year. (3) For the purposes of...

qualifying ships; and (ii)   furnishes, before the specified date referred to in section...—For the purposes of this section, "accountant" shall...

escaped assessment for any assessment year, he may, subject to the provisions of sections...which come to his notice subsequently in the course of the proceedings under...

respect of which a notice has been published in the Official Gazette under sub-section...(1) of section 269D may be made— Item number Spacer...

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...

income of each qualifying ship computed in accordance with the provisions of sub-sections...(2) and (3). (2) For the purposes of sub-section (1),...

thereon at the rates in force : Provided that no deduction shall be made under this section...day of June, 1973: Provided further that no deduction shall be made under this...

115VM Exclusion of loss Content Exclusion of loss Exclusion of loss. 115VM. (1) Section...the company is under the tonnage tax scheme. (2) The losses referred to in...

allowance for depreciation shall apply accordingly. (2) The provisions of this section...allowance for depreciation. (6) In a case where the conditions specified in...

the amount of income referred to in clause (a). (2) Nothing contained in sub-section...—For the purposes of this section, the expressions "Mutual...

(1) The amount of consideration payable in accordance with the provisions of section...immovable property concerned becomes vested in the Central Government under...

the acquisition, under this Chapter, of any immovable property referred to in section...—The provisions of the Explanation to sub-section (2) of...

—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...

case where income-tax is computed under clause (ii) 6a[or clause (iii)] of sub-section...(1A) of section 115BAC, the provisions of this clause...

Prior to its omission, section 158BI read as under : "158BI....provisions of this Chapter shall not apply where a search was initiated under...

computed in respect of a speculation business has not been wholly set off under sub-section...(2) of section 72 shall apply in relation to...

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...

assessment years preceding the previous year in which the search was initiated under section...132 or any requisition was made under section 132A...

(1) did not apply; and (iii)   the provisions of section 154 shall, so far as may...section being reckoned from the end of the previous year in...

transfer such property in respect of which a statement has been furnished under section...order for the purchase of the immovable property by the Central Government under...

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

business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...

purchase of any immovable property by the Central Government is made under sub-section...(1) of section 269UD, the Central Government shall pay, by...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

[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...

of accreted income under sub-section (2) thereof has been transferred, shall be...—For the purposes of this section, "specified person" shall have...

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...

capital gains before giving effect to the provisions of the second proviso to section...capital asset, being a unit of a Mutual Fund specified under clause (23D) of...

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...

previous year as a member of the crew of an Indian ship as defined in clause (18) of section...a person of Indian origin within the meaning of Explanation to clause (e) of...

Chapter shall be made by furnishingreturn in accordance with the provisions of section

gains derived by an undertaking from the production of computer programmes under section...10B, as it stood prior to its substitution by section 7...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...