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business connection in India. 9A. (1) Notwithstanding anything contained in sub-section...(1) of section 9 and subject to the provisions of this...

(3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be...(3) of...

(2) of section 64 at any time after the 31st day of December, 1969, the cost of...—For the purposes of sub-section (2AG) and...

(1) of section 115AD, not being income by way of interest referred to in section...(1) of section 90 or...

any mistake apparent from the record, amend any order passed by it under sub-section...(1) or sub-section (2) of section...

income arising from such transactions, computed in the manner provided in sub-section...business during that previous year: Provided that no deduction under this...

(1) or sub-section (2) or sub-section (5) or sub-section (6) of section 210, he...(3) or...

(1A) of that section; or (ii)   the institution or fund, if it fails to deliver...(5) of section 80G, or furnish a certificate prescribed under...

(1) is transferred, before the expiry of the period specified in that sub-section...(1) is transferred, before the expiry of the period specified in that...

of dividends, 69[other than that referred in sub-clause (f) of clause (22) of section...(ii) and (iii) of sub-section (2) of...

200 or sub-section (3) of section 206C; (b)   in all certificates furnished under...section 203 or...

the assessee shall, in accordance with and subject to the provisions of this section...(1) is that incurred by the assessee after the date specified in that...

the welfare of employees, or (c)   any sum referred to in clause (ii) of sub-section...(1) of section 36, or (d)   any sum payable by the assessee...

44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his...(1) of section 44AD or...

(2). (2) For the purposes of sub-section (1), the profits and gains from each goods...(1) subject to the conditions and limits specified in clause (b) of...

(1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section...(1) of section 131 of this Act,...

The return under section 115WD or section 139 shall be verified— Item number Spacer...7 or section 9 or...

retail business. 44AF. (1) Notwithstanding anything to the contrary contained in sections...(1) subject to the conditions and limits specified in clause (b) of...

Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...

(1) of section 139 in respect of that previous year. (2) Any deduction allowable...under the provisions of sections 30 to 38 shall, for the...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(4) or sub-section (5), as the case may be, to the...

(2), (3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (...1) and sub-sections (3A) and (4) of...

or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...

(1) or sub-section (1F) or sub-section (1G) shall, at the time of receipt of such...(1) 41[or sub-section (1C)]]. (10)...

sub-section (3) of section 153 and of Explanation 1 to section 153 shall, so far...as may, apply to the time limit...

of section 142. (5) The tax chargeable under this section shall be in addition to...(1) of section 142 or...

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

the Supreme Court shall, so far as may be, apply in the case of appeals under section...case of appeals from decrees of a High Court : Provided that nothing in this...

Gazette, for the purposes of assessment, reassessment or re-computation under section...147 or issuance of notice under section 148 or conducting...

, for the purposes of rectification of any mistake apparent from record under section...154 or other amendments under section 155 or issue of...

, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

it is satisfied that any person who made the application for settlement under section...(4) of section 245D within the time specified in such order...

Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

and of section 34, be allowed a deduction, in respect of the previous year in which...(1) or sub-section (1A) of this...

—For the purposes of this sub-section and sub-sections (2B), (2C) and (4),— Item...33 and section 33A, but without making...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...

of investment in residential house. 54F. (1) Subject to the provisions of sub-section...any long-term capital asset, not being a residential house (hereafter in this...

the assessee, before the due date of furnishing of return of income under sub-section...(1) of section 139, utilises the net consideration for...

(2) of section 44AA and gets his accounts audited and furnishes a report of such.... 38[(3) Notwithstanding anything contained in sub-section (2)...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

the assessee referred to in clause (b), who is liable to pay advance tax under section...(1) of section 44AD or...

with the National Bank any amount or amounts in an account (hereafter in this section...(2) of section 288 before the specified date referred to in...

(1) of section 90 or sub-section (1) of section 90A applies to the payee and if...the payee has furnished a certificate...

furnish a statement of financial transaction or reportable account under sub-section...(1) of section 285BA, fails to furnish such statement within...

2, or which is of the nature referred to in sub-section (4A) of section 11, tax...d) of sub-section (1) of...

capital asset effected in the previous year shall, save as otherwise provided in sections...which the transfer took place. (1A) Notwithstanding anything contained in...

end of the financial year in which such appeal is filed before him under sub-section...(1) or transferred to him under sub-section (2) or...

which the application for settlement had been made by the applicant under that section...that no proceeding shall be reopened by the Settlement Commission under this...

other than those who are required to deduct income-tax as per the provisions of section...194C, section 194H or section...

(1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009), who...is a resident in India, and is engaged in a profession referred to in...

sale of property used for residence. 54. (1) Subject to the provisions of sub-section...is chargeable under the head "Income from house property" (hereafter in this...

to any Special Economic Zone. 54GA. (1) Notwithstanding anything contained in section...(2), be dealt with in accordance with the following provisions of this...

(1) of section 142. (6) The tax chargeable under this section shall be in addition...(1) of section 142 or...

day of April, 1992, (the capital asset so transferred being hereafter in this section...(3) of section 80CC....(4) of...

Investment deposit account. 32AB. (1) Subject to the other provisions of this section...(2) of section 288 before the specified date referred to in...

(4) of section 245Q, the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...