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assessee, includes any profits and gains derived from any business referred to in section...derived from such business for such tax year under the provisions of the said...

developing and building housing projects or rental housing projects referred to in section...derived from such business for such tax year under the provisions of the said...

way of dividends in respect of Global Depository Receipts referred to in sub-section...any other provision of this Act; (b)   includes any income referred to in...

aggregate of the tonnage income of each qualifying ship computed as per sub-sections...(2) and (3). (2) For the purposes of sub-section (1), the...

Government may, for the purposes of giving effect to the scheme made under sub-section...by notification, amend or modify the said scheme as per the provisions of...

addition to the amount of the arrears and the amount of interest payable under section...Officer may, from time to time, direct. (2) The total amount of penalty under...

business) cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...

gains derived by an undertaking or an enterprise from any business referred to in section...derived from such business for such tax year under the provisions of the said...

the amounts referred to in clauses (i) and (ii), is ₹ 20000 or more. (2) Sub-section...Central, State or Provincial Act; (d)   any Government company as defined under...

from among the members thereof. (2) Subject to the provisions contained in sub-section...all the powers which are vested in the income-tax authorities referred to in...

Income deemed to accrue or arise in India. 9. (1) The income referred to in sub-sections...source in India,   shall be deemed to accrue or arise in India; (b) in this...

The income referred to in section 26 shall be computed as per the provisions of sections...28 to 60, except section 58.

payments not deductible in certain circumstances. 36. (1) The provisions of this section...(2) and this sub-section,— (a)   “specified person”...

assessee” means— (a)   in respect of the income of a non-resident specified in section...agent of the non-resident, including a person who is treated as an agent under...

Switching over of regimes. 333. (1) Nothing contained in section 11, other than Schedule.... 43, 44 or 45). (3) A person, whose registration ceases to operate under...

entry, on any other person, who causes the person referred to in the said sub-section...make a false entry or omits or causes to omit any entry referred to in that...

service of notice by the Tax Recovery Officer as per the procedure specified under section...said proceeding or otherwise. (2) The charge or transfer as referred to in...

statement; (c)   the fee, if any, shall be computed as per the provisions of section...of the amount computed under clauses (b) and (c) against any amount paid under...

, 2005 under the Special Economic Zones Act, 2005 (28 of 2005) referred to in section...derived from such business for such tax year under the provisions of the said...

means the Director-General of Shipping appointed by the Central Government under section...fishing produce; (e)   “fishing vessel” shall have the meaning assigned to it in...

order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a)   in...

34. (1) Any expenditure (not being an expenditure of the nature specified in sections...head “Profits and gains of business or profession”. (2) For the purposes of...

who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...

conduct of business or profession. (3) The income-tax authority acting under this section...cash or stock or other valuable article or thing. (4) For the purposes of this...

following amounts shall be allowed as deduction in computing income chargeable under section...specified entity” means— (I)   a public financial institution as specified in...

in any tax year; or (c)   he is required to furnish a return of income under section...by the Board in the interest of revenue. (2) Any person, not covered under...

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

; or (iii)   tax paid in any other country for which relief is eligible under section..., or is deducted during the tax year but paid after the due date specified in...

payable thereon, is ₹ 20000 or more. (2) Irrespective of the provision in sub-section...such branch of the person to whom such loan or deposit has to be repaid. (3)...

₹ 75000 or the salary, whichever is less, where income-tax is computed under section...Death—cum-retirement gratuity received as referred to in...

and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...

122 or 140(9); (b)   any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...

A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...

forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...

income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...

than by way of cash, during a tax year to a political party registered under section...People Act, 1951 (43 of 1951) or an electoral trust. (2) For the purposes of this...

to deliver or cause to be delivered a statement within the time prescribed in section...during which the failure continues. (2) The amount of fee referred to in...

authority shall be deemed to be a judicial proceeding within the meaning of sections...229 and 267 and for the purposes of section 233 of the...

tax collected by him to the credit of the Central Government, as required under section...but which may extend to seven years, and with fine. (2) The provisions of this...

Where an assessment is to be made under section 320, the Assessing Officer may serve...containing all or any of the requirements which may be included in a notice under...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(d) If a person who, under this sub-section, is required to...

Taxation of foreign exchange fluctuation. 43. (1) Subject to the provisions of section...computed as per the income computation and disclosure standards notified under...

Irrespective of anything contained in sections 82, 83, 84, 85 and 86,— (a)   if the...transfer of the original asset mentioned in those sections is...

such information and document received by him as per the scheme notified under section...260. (3) For the purposes of this section, the term...

non-profit organisation has any specified income which is chargeable to tax as per section...indirectly, by such person, for the benefit of any related person referred to...

includes any temple, mosque, gurudwara, church or other place notified under section...other place, may, at its option, be deemed as forming part of the corpus under...

constitution of a firm. 327. (1) Where at the time of making an assessment under section...constituted at the time of making the assessment. (2) For the purposes of this...

the Board for Advance Rulings finds, that an advance ruling pronounced under section...date of such advance ruling and ending with the date of order under this...

The return of income under section 263 required to be furnished by the person specified...By the liquidator as referred to in section 322(1)....

of authorisation has been issued; or (ii)   in the case of requisition under section...systems, and extracts seized from a person during the course of search under...

  fails to keep and maintain any such information and document as required by section...information or document. (2) The prescribed income-tax authority referred to in...

prejudice to the generality of the foregoing power, any order referred to in sub-section...ending on the 31st March, 2026, or any earlier tax year. (3) No order under...

and particulars in such manner as it thinks fit. (2) No publication under this section...any penalty imposed under this Act, until the time for filing an appeal under...

offence for which the accused is committed for trial. (2) For the purposes of sub-section...(1)(a), the court competent to try offences under...

tax year; or (c)   a payment in the nature of “profits in lieu of salary” under section...18(1); or (d)   arrears of “family pension” as defined in...

association of persons or body of individuals. 309. (1) For the purposes of this section..., sections 310 and 311, an association of persons or...

consideration received or accruing as a result of such transfer for the purposes of section...72. (2) The provisions of sub-section (1) shall not...

transfer of units, or both, no deduction shall be allowed to the assessee under sections...28 to 58, 60 and 61 or section 93(1)(a) or (e) or under...

by the competent authority or the Assistant Director. (3) The powers under sub-section...is pending; (b)   may be exercised by an income-tax authority notified under...

following sums shall be allowed as deduction in computing income chargeable under section...this behalf by— (i)   the General Insurance Corporation of India formed under...