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deduction from the gross total income, subject to conditions specified in sub-section...10 of 1949), applies (including any bank or banking institution referred to in...

allowed on actual payment basis only. 37. (1) The sums payable, as specified in sub-section..., shall be allowed as a deduction while computing the income chargeable under...

to income-tax, in the manner specified below, subject to the provisions of sub-section...tax year or not; (b)   in a case where any tangible asset [as referred to in...

amalgamation in certain cases. 117. (1) Irrespective of anything contained in section...2(6)(a) to (c) or section 116, where there has been an...

)(iii), for the purposes of section 393(1) [Table: Sl....No. 4(iv)] and section 393(2) (Table: Sl....No. 4(iii)] and...

area to any Special Economic Zone 88. (1) Irrespective of anything contained in section...(1), then,— (a)   the unutilised amount shall be charged under...

allowed a deduction from such income computed in the manner specified in sub-sections...(2) to (7). (2) The deduction under this section shall be...

425. (1) Where in any tax year, an assessee, liable to pay advance tax under section...404, other than the assessee mentioned in sub-section (3),...