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certain income. 145B. (1) Notwithstanding anything to the contrary contained in section...achieved. (3) The income referred to in sub-clause (xviii) of clause (24) of...

The total 24[undisclosed] income of the block period, determined under section 158BC...tax at the rate of sixty per cent: Provided that the tax chargeable under this...

condition is not satisfied in case of an eligible start-up as referred to in section...(1) of section 72A; (ib)   "strategic disinvestment" shall...

of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

sub-clauses:   Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section...shall be imposed by the Joint Commissioner: 13[Providedthat any penalty under...