Search

If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...

income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...

forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...

The Assessing Officer may make a reference to the Valuation Officer under sub-section...(d) If a person who, under this sub-section, is required to...

A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...

to deliver or cause to be delivered a statement within the time prescribed in section...during which the failure continues. (2) The amount of fee referred to in...

authority shall be deemed to be a judicial proceeding within the meaning of sections...229 and 267 and for the purposes of section 233 of the...

than by way of cash, during a tax year to a political party registered under section...People Act, 1951 (43 of 1951) or an electoral trust. (2) For the purposes of this...