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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...

—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...

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

assessee, not being an assessee having any income falling within clause (13A) of section...is situated and other relevant considerations : Provided that nothing in this...

" shall have the meaning assigned to it in clause (22) of section 2 but shall not...10; or (iii)   a trust or institution registered under section...

doubts, it is hereby declared that an income-tax authority acting under this section...—In this section, "income-tax authority" means a Joint...

, 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...