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tonnage tax scheme. 115VR. (1) An option for tonnage tax scheme approved under sub-section...(3) of section 115VP may be renewed within one year...

—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...

Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in...replacement of section 114.]

406 or section 407 of the Merchant Shipping Act, 1958 (44 of 1958) specifying the...Following sub-clause (iii) shall be inserted after sub-clause (ii) of...

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

Commissioner or any person aggrieved by any order of the Appellate Tribunal under section...sixty days of the date on which he is served with notice of such order under...

(1) of section 115TD, within the time allowed under sub-section (5) of that section...—For the purposes of this...

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

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,...

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...

(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...

Save as otherwise provided in this Chapter, any order made under sub-section (1)...of section 269UD or any order made under...

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

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)...

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...

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

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...

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...

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...

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...

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...

(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...

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

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...

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...

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...

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

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

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...

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...

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

—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

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

(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...

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

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...

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

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

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...

—For the purposes of this section, "specified activity" means any event management

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

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...

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

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

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...

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...

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...

case, including those who first heard it: Provided that the provisions of this section

other arrangement, the tax deductible on any income, other than interest, under section

previous year, to the account of an employee under a pension scheme referred to in section

transaction Meaning of international transaction. 92B. (1) For the purposes of this section...and sections 92, 92C, 92D and 92E, "international...

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...

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

Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]