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Determination of annual value. 21. (1) For the purposes of section 20, the annual...receivable by the owner in respect thereof is less than the sum referred to in...

No person shall be punishable for any failure referred to in section 476 or 477,...irrespective of anything contained in that section, if he proves...

The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be

association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...

behalf; or (v)   is referred to in clause (a)(v),   and makes an application under section...application” means an application made to the Board for Advance Rulings under...

computed in respect of a specified activity cannot be wholly set off under sub-section...following tax year and so on. (3) No loss shall be carried forward under this...

business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...