Search

Original section was introduced in place of old section 112 by the Finance (No. 2

case any amount borrowed on a hundi has been deemed under the provisions of this section...liable to be assessed again in respect of such amount under the provisions of...

securitisation trust fails to pay the whole or any part of the tax referred to in sub-section...(1) of section 115TA, within the time allowed under...

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...

Original section was inserted, in place of section 85 which was deleted, by the Finance

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

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...

While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...

(7) of that section being reckoned from the end of the previous year in which the...failure to comply with the condition referred to in sub-section...

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...

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...

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...

[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...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

—For the purposes of this sub-section, the assessee's movable or immovable property...period prior to such date. (2) The Tax Recovery Officer may take action under...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

73A. (1) Any loss, computed in respect of any specified business referred to in section...year any loss computed in respect of the specified business referred to in...

(iv)   subject to the provisions of clause (i) of section 27, to the spouse of such...80U : Provided that nothing contained in this sub-section...

which amounts to an abuse of the tonnage tax scheme. (2) For the purposes of sub-section...application of such transaction or arrangement results, or would but for this...

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...

along with the instrument of transfer : Provided that the provisions of this sub-section...apparent consideration" shall have the meaning assigned to it in clause (a) of...

persons or body of individuals as aforesaid [not being a case falling under sub-section...—For the purposes of this section, the individual shares...

—For the purposes of this section, "registered account" means the electronic filing

the Joint Director, as the case may be, in respect of search initiated under section...132, or books of account, other documents or any assets requisitioned under...

other electronic mode as may be prescribed: Provided that the provisions of this section...number Spacer Provision text (ii)   transactions of the nature referred to in...

provision of this Act in computing his income referred to in clause (a) of sub-section...—For the purposes of this section, "carbon credit" in...

payable on such capital:   Provided that in respect of property referred to in sub-section...(2) of section 23, the amount of deduction or, as the...

duty or cess, or to dealings in foreign exchange as defined in clause (n) of section...in question in any court of law. (2) Notwithstanding anything contained in...

between the transferor and transferee : Provided that nothing contained in this section...purchase of the immovable property by the Central Government is abrogated under...

(b), is twenty thousand rupees or more: Provided that the provisions of this section...behalf in the Official Gazette: Provided further that the provisions of this...

provision of this Chapter in relation to any immovable property referred to in section...—For the purposes of this sub-section, immovable property...

to the account of an assessee in the Agniveer Corpus Fund referred to in sub-section...—For the purposes of this section,— Item number Spacer...

hereinafter referred to as the transferee) in accordance with the provisions of sub-section...months before the intended date of transfer. (2) The agreement referred to in...

—For the purposes of this section,— Item number Spacer Provision text (i)   "computer...shall have the same meaning as assigned to it in clause (e) of the Explanation to...

Specified authority for the purposes of sections 148 and 148A shall be the Additional

or deposit has to be repaid : Provided further that nothing contained in this section...Central, State or Provincial Act; (iv)   any Government company as defined in...

served upon him in an improper manner: Provided that nothing contained in this section

a finding of total partition has been recorded by the Assessing Officer under section

It shall not be necessary for a non-resident Indian to furnish under sub-section...(1) of section 139 a return of his income if— Item number Spacer...

enterprise Meaning of associated enterprise. 92A. (1) For the purposes of this section...and sections 92, 92B, 92C, 92D, 92E and 92F, "associated...

the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

assessed, or an unregistered firm is assessed under the provisions of clause (b) of section

For the purposes of sections 60, 61 and 62 and of this section,— Item number Spacer

investment fund [without giving effect to the provisions of clause (23FBA)of section...with the provisions of Chapter VI; and (b)   ignored for the purposes of...

nature and in the same proportion in the hands of the person referred to in sub-section...which has been included in the total income of the person referred to in...

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...

clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section

distributed to any other person: Provided that nothing contained in this sub-section...securitisation trust in respect of the income which has been charged to tax under...

period Transfer irrevocable for a specified period. 62. (1) The provisions of section...from such income in either case. (2) Notwithstanding anything contained in...

it relates to interest on borrowed capital referred to in clause (vi) of sub-section...(1) of section 24 and to the extent it has not been set off...

and particulars in such manner as it thinks fit. (2) No publication under this section

any assessee or class of assessees : Provided that the power conferred by this section

of three years from the 1st day of April, 1988. (4) Every order made under sub-section

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

one Bench, for disposal, to another Bench: Provided that the provisions of this section

relevant to an assessment year or furnish a report of such audit as required under section

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

The provisions of section 162 shall, so far as may be, apply in the case of an executor