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For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic...to in any other section under...

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...

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...

153 or section 153B or section 144C,— Item number Spacer Provision text (a)   the...furnished; (b)   the period of limitation as provided in...

(1) or sub-section (3) of section 115WD or in response to a notice under sub-section...section...

10AA or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

, 1998, on the acquisition of patent rights or copyrights (hereafter, in this section...business, there shall, subject to and in accordance with the provisions of this...

is to say,— Item number Spacer Provision text (a)   where the appeal is under section...(1) of section 270AA, the period beginning from the date on...