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Any person responsible for paying any sum to any resident (hereafter in this section...income-tax on income comprised therein. (2) Where any sum referred to in...

Following sub-section (3B) shall be inserted after sub-section (3A) of section 92CA...Following...

profession" or "Income from other sources" shall, subject to the provisions of sub-section...the accounts of the assessee, or where the method of accounting provided in...

day of April, 2000 (the capital asset so transferred being hereafter in this section...behalf by notification in the Official Gazette (such assets hereafter in this...

reorganisation. 170A. (1) Notwithstanding anything to the contrary contained in section...High Court or tribunal or an Adjudicating Authority as defined in clause (1) of...

deduction or collection at source or by advance payment or by payment under sub-section...(1A) of section 192, as the case may be, in accordance...

payments not deductible in certain circumstances. 40A. (1) The provisions of this section...has been or is to be made to any person referred to in clause (b) of this...

"cost of improvement" and "cost of acquisition". 55. (1) For the purposes of sections...(1) of section 49, by the previous owner, Item number...