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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...

under the relevant law; (c)   duty of excise or additional duty leviable under section...45(1)(a)(i) or under section 35(1)(iv) of the Income-tax...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...

102120000000098421 2025-11-25 451 Penalty for failure to comply with provisions of section...186 Content Penalty for failure to comply with provisions of...

interest or similar payment in respect of excess interest, as specified in sub-section...lender, not being an associated enterprise, has issued a debt referred to in...

other sum in respect of which a notice of demand has been issued earlier under section...is reduced as a result of an order of the Adjudicating Authority as defined in...

162; (b)   any transaction of the nature described in section 163(1) and (2) shall...be deemed to be an international transaction within the meaning of...

provisions. 285. (1) In an assessment, reassessment or recomputation made under section...356 or 357 or 378. (3) Where a claim has been made by an assessee under...