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131. (1) An assessee, being an individual not eligible to claim deduction under section...1st April, 2019 and subsequent tax years. (2) The conditions referred in...

, or any other specialist, as may be prescribed. (3) The deduction under this section...by an employer, for the medical treatment of the person as referred to in...

tonnage tax assets. 229. (1) For the purposes of computing depreciation under section...67 and 74, and the capital gains so arising shall be computed as per...

additional employee cost. 146. (1) Subject to the conditions specified in sub-sections...(2) and (3), if the gross total income of an assessee, to whom...

date of making of requisition and ending on the date of making of order under section...on the date of issue of such notice. (3) If any reference has been made under...

reorganisation. 314. (1) Irrespective of anything to the contrary contained in section...on the date of furnishing of the modified return as per the provisions of...

247 or requisition under section 248 in the case of assessee or any other person...or survey under section 253 or information received under an...

247 or a requisition under section 248 or a survey conducted under section 253,...not being a survey under section 253(4)....