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assessment years preceding the previous year in which the search was initiated under section...132 or any requisition was made under section 132A...

business of operating qualifying ships giving rise to income referred to in sub-section...(1) of section 115V-I shall be considered as a separate...

of accreted income under sub-section (2) thereof has been transferred, shall be...—For the purposes of this section, "specified person" shall have...

case where income-tax is computed under clause (ii) 6a[or clause (iii)] of sub-section...(1A) of section 115BAC, the provisions of this clause...

—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...

provisions of this Chapter, the tonnage income shall be computed in accordance with section...of business or profession" and the relevant shipping income referred to in...

provision of this Chapter in relation to any immovable property referred to in section...such property in accordance with rules made in this behalf by the Board under...

in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...