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transferor and shall be included in his total income. (2) The provisions of sub-section...in cases referred to in clause (a). (3) Irrespective of the provisions of...

case may be, wholly and exclusively in connection with such transfer. (2) This section...shall not apply to an asset referred to in section 67(6).

to be proceeded against and punished accordingly. (2) Nothing contained in sub-section...the commission of such offence. (3) Irrespective of anything contained in...

at least one month before the due date for filing the return of income under section...amount of dividend distributed by the domestic company, has been allowed under...

No directions which are prejudicial to the assessee shall be issued under sub-section...giving an opportunity of being heard to the assessee. (3) For the purposes of this...

not charged to income-tax for any earlier tax year. (2) For the purposes of sub-section...a firm from the firm shall not be regarded as salary for the purposes of this...

subject to the provisions of this Act. (2) The charge of income-tax under sub-section...year, it shall be charged accordingly. (5) For the income chargeable under this...

under this Act; (b)   rules of procedure framed by the Appellate Tribunal under section...364; or (c)   every notification issued under sections...