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the gross total income of an assessee (other than the assessee referred to in section...10 of 1949), applies (including any bank or banking institution referred to in...

the Central Government, the assessee shall, subject to the provisions of sub-section...incurred during the previous year. (2) The deduction under clause (a) of...

certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section...(2) of section 45] which becomes the property of an...

the person represented by him. (1A) Notwithstanding anything contained in sub-section...(1) of section 160 is liable as representative assessee...

effect to the deduction allowable under Chapter VI-A and rebate allowable under section...on such total income on the basis of the rates in force. (2) The provisions of...

or through a non-resident broker shall not be deemed to be an agent under this section...—For the purposes of this sub-section, the expression...

) with respect to whom search was initiated under section 132 or requisition was...under section 132 or making of requisition under...

(1) of section 11....—For the purposes of this sub-section, the expression "value" shall be the value...(3) of section 13....