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Notwithstanding anything contained in section 4, where it appears to the Assessing...shall be chargeable to tax in that assessment year, and the provisions of...

—For the purposes of this section, where any income is credited to any account, whether...credit of such income to the account of the payee and the provisions of this...

Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.

be exercised by Benches thereof. (2) Subject to the other provisions of this section...be known as additional Benches. (4) Notwithstanding anything contained in...

registered outside India, a licence issued by the Director-General of Shipping under section...406 or section 407 of the Merchant Shipping Act,...

filing such returns with such other authority or agency referred to in this sub-section.... (2) Without prejudice to the provisions of sub-section...

Assessing Officer a declaration in writing along with his return of income under section...ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of clause (f) of...

connection, except assets on which allowance for depreciation is admissible under section...figures "except assets on which allowance for depreciation is admissible under...