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(2), shall furnish the report referred to in the said sub-section, in respect of...is not obligated to file the report of the nature referred to in the said...

26(2)(b) or (c) or (d) or section 38 or 95; (B)   section 26(2)(e) or (g); (j)  ...to in section 92(2)(m); (v)   any...

a scheme, by notification, for the purposes of calling for information under section...252, collecting certain information under section 254, or...

263. (2) For the purpose of this section,— (a)   “tax return preparer” means any...individual, not being a person referred to in section...

270 or 399, the intimation under the said sections shall be deemed to be a notice...of demand for the purposes of this section. (3) Where the...

be allowed during the tax year in which such business is commenced. (3) This section...(1) shall be allowed to the assessee under any other section...

(1), for the purposes or abatement under section 292(2) and (3), the reference to...the date of initiation of the search under section 247 or...

of any improvement thereto. (2) For the purposes of item B of the formula in section...197(3), the provisions of sub-section (1) shall have effect...