Search

country outside India, it shall be dealt with in the manner specified in sub-sections...39; or (b)   expenditure of capital nature referred to in...

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...

gains”, the tax payable by the assessee on the total income, subject to sub-sections...(1)(b);   B = income-tax computed under sub-section (1)(b)...

1961) (herein referred to as the repealed Income-tax Act), and subject to sub-section...Source or head of income under the repealed Income-tax Act...

computing the total income of an assessee, subject to other provisions of this section...for tax year, whichever is less. (3) For the purposes of deduction under...

possession, has reason to believe that— (a)   any person to whom a summons under section...131(1) or a notice under section 142(1) of the...

provision of this Act or the rules made thereunder. (2) The penalty under sub-section...shall be payable for each such report or certificate. (3) The penalty under...

non-residents. 60. (1) Irrespective of anything to the contrary contained in sections...(2). (2) The deduction allowable under sub-section (1)...