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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...

313, where an assessment is made in the hands of successor under section 313(2),..., any allowance in respect of any depreciation carried forward under...

be prescribed by the Board. (2) The most appropriate method referred to in sub-section...to an international transaction or specified domestic transaction as per...

Any investment or deposit made in contravention to the provisions of section 350...Any deemed application under section 341(5) not actually applied...

102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...

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)...

2(101) or section 72, the gains on the transfer or redemption or maturity, of a...capital asset as mentioned in sub-section (2) shall be treated as...

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