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tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...

date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...

additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...

241; (b)   vesting the jurisdiction with the Assessing Officer under section 242...; or (c)   exercise of power to transfer cases under section...

reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...

the purpose of purchase of an electric vehicle, as per the provisions of this section.... (2) The deduction under sub-section (1) shall be subject...

247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...

in this Act,— (a)   it shall not be necessary to issue an authorisation under section...247 or make a requisition under section 248 separately in...