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131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...

capital gains in certain cases. 198. (1) Irrespective of anything contained in section...assessee on his total income shall be determined as per the provisions of...

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...

case, exceed the gross total income of the assessee. (3) If the deduction under section...association of persons or a body of individuals, no deduction under the same...

247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....

not apply— (i)   to a person who is required to deduct tax under provisions of section...Nos. 2(i), 3(i) and 6(ii)]; (ii)   to a person referred to in...

1860), or under any law in force in India; or (c)   a company registered under section...8 of the Companies Act, 2013 (18 of 2013) or the companies registered under...

ship or a hotel with another company; or (b)   a banking company referred to in section...(1)(d),— (a)   “control” shall have the same meaning as assigned to it in...