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not charged to income-tax for any earlier tax year. (2) For the purposes of sub-section...a firm from the firm shall not be regarded as salary for the purposes of this...

to be proceeded against and punished accordingly. (2) Nothing contained in sub-section...the commission of such offence. (3) Irrespective of anything contained in...

property” cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...

114. (1) Any loss, computed in respect of a specified business, referred to in section...computed in respect of a specified business cannot be wholly set off under...

under this Act; (b)   rules of procedure framed by the Appellate Tribunal under section...364; or (c)   every notification issued under sections...

income-tax authority as may be prescribed. (2) The statement referred in sub-section...by him in such production or specified activity. (3) For the purposes of this...

in that year to the account of an employee under a pension scheme mentioned in section...dividend declared by a company or distributed or paid by it within the meaning of...

religious purposes by such registered non-profit organisation as referred in section...such tax year; and (e)   gains of any commercial activity permissible under...