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of a foreign exchange asset (the asset so transferred being hereafter in this section...specified asset, or in any savings certificates referred to in clause (4B) of...

sub-clauses:   Provided that any person eligible for exemption under clause (23C) of section...10 or registered under section 12AA or a political...

any specified security or sweat equity shares referred to in clause (d) of sub-section...(1) of section 115WB has been allotted or transferred,...

—For the purposes of this sub-section,— Item number Spacer Provision text (a)   "...Act; (b)   includes any income referred to in clause (a) or clause (b) of...

would not have been chargeable to income-tax apart from the provisions of this section...would not have been chargeable to income-tax apart from the provisions of this...

—In this sub-section, "culpable mental state" includes intention, motive or knowledge...fact or belief in, or reason to believe, a fact. (2) For the purposes of this...

assessee ; or (ii)   with the previous permission of the Assessing Officer. (2) This section...—In this section, "assets" means land, building,...

intimation in writing to such person of the action proposed to be taken under this sub-section.... (2) Where a part of the refund is set off under the provisions of...