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nature and in the same proportion in the hands of the person referred to in sub-section...capital undertaking, if not paid or credited to the person referred to in...

profession” or “Income from other sources” shall, subject to the provisions of sub-section...the accounts of the assessee; or (b)   the method of accounting provided in...

assets by companies in liquidation. 68. (1) Irrespective of anything contained in section...shall not be regarded as a transfer by the company for the purposes of the said...

rescind exemption in relation to certain Union territories already granted under section...rescind exemption in relation to certain Union territories already granted under...

tonnage tax scheme shall apply only if an option to that effect is made as per section...; or (b)   has not made an option in respect of the tonnage tax scheme as per...

instrument. (2) A certified copy of the instrument of partnership referred to in sub-section...respect of which assessment as a firm is first sought. (3) For the purposes...

Transactions not regarded as transfer. 70. (1) The provisions of section 67 shall...institution sanctioned and brought into force by the Central Government under...

who is required to deliver or causes to be delivered a statement prescribed in section...397(3)(b),— (a)   fails to do so within the time prescribed in the said...