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

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

Original section 35C was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

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...

Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977

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...

Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]

exercise of its powers under this Act: Provided that nothing contained in this section

Nothing in the foregoing sections in this Chapter shall prevent either the direct

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

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

provisions of this Act, and the rules made thereunder as if the provisions of section

two judges. 259. (1) When any case has been referred to the High Court under section

two Judges. 260B. (1) When an appeal has been filed before the High Court under section

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

income-tax shall be charged accordingly. (2) In respect of income chargeable under sub-section

—For the purposes of this section no direction as to the lines on which an investigation

may, by notification in the Official Gazette, appoint, the provisions of this section

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

) Where the High Court delivers a judgment in an appeal filed before it under section

securitisation trust and the securitisation trust does not pay tax, as referred to in sub-section...(1) of section 115TA, then, he or it shall be...

No deduction shall be allowed in respect of the expenditure mentioned in sub-section

Where any income referred to in section 115BBA is payable to a non-resident sportsman

foreign company, by an infrastructure debt fund referred to in clause (47) of section

of which a licence has been issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act, 1958 (44 of...

thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section

thereon at the rate of ten per cent. (2) No deduction shall be made under sub-section

Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

. (2) Where the result of the computation made for any assessment year under sections.... (3) Where the result of the computation made for any assessment year under...

to be income-tax authorities. (2) Without prejudice to the provisions of sub-section

Central Government that any person to whom immunity has been tendered under this section

income-tax on its income, or (iv)   a Mutual Fund specified under clause (23D) of section

authority" means a Joint Commissioner authorised by the Central Government under section...(1) of section 269AB ; Item number Spacer Provision text...

Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.]

firm from the firm shall not be regarded as "salary" for the purposes of this section

—For the purposes of this section, the expression "tax due" includes penalty, interest

Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1972 and amended

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

Original section was inserted by the Finance Act, 1975, we.f. 1-4-1976.]

share in the income of the association or body computed in the manner provided in section...be chargeable to tax as part of his total income and nothing contained in this...

Original section was inserted by the Taxation Laws (Amendment) Act, 1970, w.e.f.

taken or retained in part performance of a contract of the nature referred to in section...other parties. (2) Every statement in respect of a transaction referred to in...

Original section was inserted by the Finance Act, 1969, w.e.f. 1-4-1970.]

RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES [Chapter VI-B, consisting of section

payable in advance during any financial year, in accordance with the provisions of section

  lacks commercial substance or is deemed to lack commercial substance under section

maintained by him for running in horse races (such horses being hereafter in this sub-section...—For the purposes of this sub-section— Item number...

subscription to long-term infrastructure bonds as may, for the purposes of this section

him to the person on whose behalf he is liable to pay tax (hereinafter in this section

Original section was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f.

[Chapter XII-C, consisting of sections 115K to 115N, omitted by the Finance Act,

—For the purposes of this section, a wilful attempt to evade any tax, penalty or

—For the purposes of this sub-section,— Item number Spacer Provision text (i)   in

partner continues in the said firm and to be carried forward for set off under sections

Notwithstanding anything to the contrary contained in sections 28 to 43C, in the

proportionate to its share of that interest. (2) Subject to the provisions of sub-section

Principal Commissioner or Commissioner has, for the purposes of this Act, under section

text (i)   "specified security" means the securities as defined in clause (h) of section...(Q)   tour and travel (including foreign travel). (3) For the purposes of...