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assets located in India, as referred to in Explanation 5 to clause (i) of sub-section...(1) of section 9, and such company or, as the case may be,...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

The return under section 115WD or section 139 shall be verified— (a) in the case...(1) of section 178; (b) where the...

sub-clauses: Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

—For the purposes of this section,— (a) "accountant" means an accountant referred...to in the Explanation below sub-section (2) of...

of this section shall apply to the specified business referred to in sub-section...(8). (7) The provisions contained in...

or the properties in his hands : Provided that nothing contained in this sub-section...(1) or fails to set aside the amount as required by...

of specified security or sweat equity shares, referred to in clause (d) of sub-section...(1) of section 115WB, and has recovered such tax...