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includes any temple, mosque, gurudwara, church or other place notified under section...other place, may, at its option, be deemed as forming part of the corpus under...

constitution of a firm. 327. (1) Where at the time of making an assessment under section...constituted at the time of making the assessment. (2) For the purposes of this...

the Board for Advance Rulings finds, that an advance ruling pronounced under section...date of such advance ruling and ending with the date of order under this...

  fails to keep and maintain any such information and document as required by section...information or document. (2) The prescribed income-tax authority referred to in...

prejudice to the generality of the foregoing power, any order referred to in sub-section...ending on the 31st March, 2026, or any earlier tax year. (3) No order under...

and particulars in such manner as it thinks fit. (2) No publication under this section...any penalty imposed under this Act, until the time for filing an appeal under...

association of persons or body of individuals. 309. (1) For the purposes of this section..., sections 310 and 311, an association of persons or...

offence for which the accused is committed for trial. (2) For the purposes of sub-section...(1)(a), the court competent to try offences under...