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, respectively, while computing his total income. (2) The deduction under sub-section...form and manner, as may be prescribed, along with the return of income under...

less, from the income-tax (computed before allowing the deduction under this section...of a resident individual assessee for any tax year is chargeable to tax under...

computing the total income of an assessee, being an entrepreneur as referred to in section...or things or from services for such tax year under the provisions of the said...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...

undertakes specified oil exploration business, then deduction specified in sub-sections...head “Profits and gains of business or profession”. (2) For the purposes of this...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

102120000000098444 2025-11-25 474 Failure to comply with section 247(1)(ii) Content...Failure to comply with section 247(1)(ii) Failure to comply...

for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...