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computed on the written down value of the qualifying ships as specified under sub-section...the other assets). (3) The block of qualifying assets as determined under...

constitution of a firm. 187. (1) Where at the time of making an assessment under section...143 or section 144 it is found that a change has...

of the life insurance business. (2) Notwithstanding anything contained in sub-section...the assessee shall, in addition to the payment of income-tax computed under...

the income distributed by the specified company as referred to in clause (h) of section...(1) or sub-section (2) of...

45, read with section 50, and the capital gains so arising shall be computed in...accordance with the provisions of sections 45 to 51: Provided...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

Certificate for deduction at lower rate. 197. (1) Subject to rules made under sub-section...may be, at the time of payment at the rates in force under the provisions of...