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the Board for Advance Rulings may, by an order, reject the...application referred to in sub-section (1) thereof as withdrawn...

industrial undertaking from urban area. 54G. (1) Subject to the provisions of sub-section...consequence of, the shifting of such industrial undertaking (hereafter in this...

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

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

company, or to a foreign company, any interest (not being interest referred to in section...194LB or section 194LC) or...

(15) of section 144C shall, for the purposes of this Act, have the same powers as...(1) of section 132 before he takes action under clauses (i) to...

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...

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...

. 206CA. (1) Every person collecting tax in accordance with the provisions of section...(3) of section 206C; (b)   in all certificates furnished...

against and punished accordingly: Provided that nothing contained in this sub-section...the commission of such offence. (2) Notwithstanding anything contained in...

(2) of section 288 before the specified date referred to in section 44AB and furnish...2 to clause (vi) of sub-section (1)...

Other modes of recovery. 226. (1) Where no certificate has been drawn up under section.... (1A) Where a certificate has been drawn up under section...

the State Bank of India any amount or amounts in an account (hereafter in this section...a scheme framed by the Ministry referred to in clause (a) (hereafter in this...

of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...

to in clause (ix) of sub-section (1) of section 36; or (v)   the cost of acquisition...of a capital asset (not being a capital asset referred to in...

shall not exceed twenty per cent.] (2) No declaration under sub-section (1A) of...(1). (4) No certificate under sub-section (9) of...

requisition or order or any other communication under this Act (hereafter in this section...—For the purposes of this section, the expressions...

securities or unit (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

(1) of section 35 fails to deliver or cause to be delivered a statement within the...(1A) of that section; or (b)   the institution or fund fails...

10; or (g)   from any trust or institution registered under section 12AA or section...to a Valuation Officer, and the provisions of...

(2) or sub-section (2A) shall be issued by any association or institution unless...meaning assigned to it in the Explanation to sub-section (1) of...

(2) of section 32 and sub-section (3) of section 32A shall apply to the extent such...provisions are not inconsistent with...

Notwithstanding anything to the contrary contained in sections 28 to 44C, in the...(1) of section 9; (b)   "foreign company" shall have the same...

capital asset referred to in clause (iv) or, as the case may be, clause (v) of section...the provisions contained in clause (iv) or, as the case may be, clause (v) of...

(2) of section 161, section 162, and section 167, shall, so far as may be and to...the extent to which they are not...

business Shipping business of non-residents. 172. (1) The provisions of this section...the person so authorised by the master as sufficient compliance with this...

(1) of] section 158BC, he shall be punishable with imprisonment for a term which...fine : Provided that no person shall be punishable for any failure under this...

of a company, or (c)   royalty, or (d)   any sum referred to in clause (va) of section...meaning as in Explanation 2 to clause (vii) of sub-section...

245C and the proceedings for settlement have abated under section 245HA; and (b).... (2) The application to the Principal Commissioner or Commissioner under...

(1) of section 44AD or sub-section (1) of section 44ADA, as the case may be, to...156 in pursuance of an order of the...

not to be charged in certain cases. 54D. (1) Subject to the provisions of sub-section...building so constructed (such land, building or right being hereafter in this...

(4) of section 80-IA; and (iii)   an undertaking referred to in sub-section (10)...(2) of section 32 and of...

133, collecting certain information under section 133B, or calling for information...by prescribed income-tax authority under section 133C, or...

32, section 35D, section 35DD or section 35DDA shall, in a case where business reorganisation...32,...

except where and in so far as a finding of partition has been given under this section...Hindu undivided family. (2) Where, at the time of making an assessment under...

135A in respect of this section comes into effect....—In this section, the term "proceeding" shall have the meaning assigned to it in...clause (b)...

194-O, in case of a transaction to which the provisions of the said section are...under sub-section (1). (5) Where any sum referred to in...

or any other sum in respect of which a notice of demand has been issued under section...result of an order of the Adjudicating Authority as defined in clause (1) of...

buyer who is responsible for paying any sum to any resident (hereafter in this section...—For the purposes of this sub-section, "buyer" means a...

—For the purposes of this section,— Item number Spacer Provision text (a)   25[**...established under section 3 or section...

Notwithstanding anything contained in the provisions of section 276A, section 276AB..., or section 276B, or...

licence, there shall, subject to and in accordance with the provisions of this section...—For the purposes of this section,— Item number Spacer...

eligible project or scheme, the assessee shall, subject to the provisions of this section...year : Provided that a company may, for claiming the deduction under this...

Prior to its omission, section 206CCA, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-...be collected at higher of the two rates provided in this...

notification in the Official Gazette, for the purposes of revision of orders under section...263 or section 264, so as to impart greater...

Prior to its omission, section 206AB, as Ins. by Act No. 13 of 2021, w.e.f. 1-7-2021..., the tax shall be deducted at higher of the two rates provided in this...

(2) to (8) of section 35ABB, shall apply as if for the word "licence", the word...(7) of that section being reckoned from the end of the previous...

Nothing contained in section 45 shall apply to the following transfers :— Item number...(7) of section 45 of the Banking Regulation Act, 1949 (10...

not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

(5) of section 40A to an employee engaged in such scientific research or on the...meaning as in clause (b) of the Explanation below sub-section...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

as deductor) under section 200, such statement shall be processed in the following...(c)   the fee, if any, shall be computed in accordance with the provisions of...

Notwithstanding anything to the contrary in sections 30 to 38, the following amounts...as in Explanation 2 to clause (vii) of sub-section (1) of...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

(c)   any place in respect of which he is authorised for the purposes of this section...—For the purposes of this sub-section, a place where a...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

produced, on or before the date specified in any notice served on him under sub-section...(1) of section 142, such accounts and documents as are...

matter relating to the valuation of any asset, otherwise than when required under section...—In this section, "registered valuer" has the same...