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102120000000098296 2025-11-25 326 Assessment when section 325 not complied with....Content Assessment when section 325 not complied...

such tax year; or (c)   where during the tax year, the assessee referred to in section...business or profession to be lower than the deemed profits as referred to in...

the tax year in which the transfer took place, subject to the provisions of sub-section...shall be deemed to be the cost of acquisition and the cost of improvement for...

67:—   Where,   A = the capital gains not to be charged under section 67;   B =...  (2) For the purposes of sub-section (1),— (a)   “cost”, in...

profits or gains arising from the transfer of capital asset not charged under section...67 by virtue of section 70(1)(c) and (d) shall,...

102120000000098252 2025-11-25 282 Time limit for notices under sections 280 and 281...Content Time limit for notices under sections 280 and 281...

thereof, shall be allowed as a deduction in computation of income chargeable under section...year to the provision for bad and doubtful debts account made under that...

Licensor or Lessor. 2% (2) Irrespective of anything contained in sub-section (1)...for trading purposes. (3) Where no collection of tax is to be made under...