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102120000000098491 2025-11-25 521 Probation of Offenders Act, 1958 and section 401...Content Probation of Offenders Act, 1958 and section 401 of...

any asset, may attend through a registered valuer. (2) The provisions of sub-section...246. (3) For the purposes of this section, the expression...

102120000000098120 2025-11-25 150 Interpretation for purposes of section 149....Content Interpretation for purposes of section...

for the tax year in which his death took place. (3) For the purposes of this section...the estate of a deceased person. (4) The assessment of an executor under this...

shall be deemed to be the full value of consideration. (2) The provisions of sub-section...(1). (4) The provisions of sub-section (3) shall apply...

research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...

of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

. (2) Any profits and gains arising from the deemed transfer mentioned in sub-section...or profession” or under the head “Capital gains”. (3) For the purposes of this...