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, incurs, after the 31st day of March, 1970, any expenditure specified in sub-section...(2), the provisions of this sub-section shall have effect...

(1) of section 131 of this Act, or a notice under sub-section (4) of section 22...of the Indian Income-tax Act, 1922, or...

Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

that financial year. (1A) Without prejudice to the provisions contained in sub-section...referred to in section 80-IAC, responsible for paying any...

and of section 34, be allowed a deduction, in respect of the previous year in which...(1) or sub-section (1A) of this...

be assessed on their income from the business referred to in clause (a) of sub-section...referred to in clause (a) or clause (b). (3) Every notification issued under this...

—For the purposes of this sub-section and sub-sections (2B), (2C) and (4),— Item...33 and section 33A, but without making...

ships, there shall, in accordance with and subject to the provisions of this section...credited to a reserve account, to be utilised in the manner laid down in...