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not to be charged in certain cases. 54B. (1) Subject to the provisions of sub-section...amount of the capital gain and the cost of the new asset shall be charged under...

Nothing contained in section 45 shall apply to the following transfers :— Item number...(7) of section 45 of the Banking Regulation Act, 1949 (10...

of a business trust. 194LBA. (1) Where any distributed income referred to in section...115UA, being of the nature referred to in clause (23FC) or clause (23FCA) of...

development rebate. 34. (1) [***] (2) [***] (3)(a) The deduction referred to in section...(2) of that section or any earlier previous year (being a...

as deductor) under section 200, such statement shall be processed in the following...(c)   the fee, if any, shall be computed in accordance with the provisions of...

or building or both, (the capital asset so transferred being hereafter in this section...gain shall be dealt with in accordance with the following provisions of this...

(3) of section 194A responsible for paying to a resident any income not exceeding...(1) or sub-section (2) may also deliver to the income-tax...

carrying on business or profession [not being a profession referred to in sub-section...44AE or section 44BB or section...