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company was a private company cannot be recovered, then, nothing contained in sub-section...—For the purposes of this section, the expression "tax...

Original section was inserted, in place of section 85 which was deleted, by the Finance

While sections 95 to 103 were omitted by the Finance Act, 1965, w.e.f. 1-4-1965,...sections 104 to 109 were omitted by the Finance Act, 1987,...

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...

2005 and any subsequent assessment year : Provided that no deduction under this section...deduction has been correctly claimed in accordance with the provisions of this...

with another company or companies, then, subject to the other provisions of this section...tonnage tax company, it shall exercise an option for tonnage tax scheme under...

No interest under section 234A, 234B or 234C or penalty under section 270A shall

2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section...Section 114 was substituted first by the Finance (No. 2)...