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the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to in...

, be required to credit to a reserve account (hereafter in this section referred...(1) of section 115V-I in each previous year to be utilised in...

) with respect to whom search was initiated under section 132 or requisition was...under section 132 or making of requisition under...

of sections 11 and 12. 12A. (1) The provisions of section 11 and section 12 shall...(2) of...

—For the purposes of this section,— Item number Spacer Provision text (i)   [***]..."oral trust" shall have the meaning assigned to it in Explanation 2 below...

authority shall be deemed to be a judicial proceeding within the meaning of sections...193 and 228 and for the purposes of section 196 of the...

the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...