{"product_id":"bharats-income-tax-interlinked","title":"Bharat's Income Tax Interlinked","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eIncome Tax Interlinked\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cdiv\u003eCHAPTER I\u003c\/div\u003e\n\u003cdiv\u003ePRELIMINARY\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003ePage No.\u003c\/div\u003e\n\u003cdiv\u003e1.\u003cspan\u003e \u003c\/span\u003eShort title, extent and commencement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.\u003cspan\u003e \u003c\/span\u003eDefinitions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e3.\u003cspan\u003e \u003c\/span\u003eDefinition of “tax year”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER II\u003c\/div\u003e\n\u003cdiv\u003eBASIS OF CHARGE\u003c\/div\u003e\n\u003cdiv\u003e4.\u003cspan\u003e \u003c\/span\u003eCharge of income-tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e5.\u003cspan\u003e \u003c\/span\u003eScope of total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e6.\u003cspan\u003e \u003c\/span\u003eResidence in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e7.\u003cspan\u003e \u003c\/span\u003eIncome deemed to be received and dividend deemed to be income in a tax year\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e8.\u003cspan\u003e \u003c\/span\u003eIncome on receipt of capital asset or stock-in-trade by specified person from specified entity\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e9.\u003cspan\u003e \u003c\/span\u003eIncome deemed to accrue or arise in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e10.\u003cspan\u003e \u003c\/span\u003eApportionment of income between spouses governed by Portuguese Civil Code\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER III\u003c\/div\u003e\n\u003cdiv\u003eINCOMES WHICH DO NOT FORM PART OF TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Incomes not to be included in total income\u003c\/div\u003e\n\u003cdiv\u003e11.\u003cspan\u003e \u003c\/span\u003eIncomes not included in total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Incomes not to be included in total income of political parties and electoral trusts\u003c\/div\u003e\n\u003cdiv\u003e12.\u003cspan\u003e \u003c\/span\u003eIncomes not included in total income of political parties and electoral trusts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER IV\u003c\/div\u003e\n\u003cdiv\u003eCOMPUTATION OF TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Heads of income\u003c\/div\u003e\n\u003cdiv\u003e13.\u003cspan\u003e \u003c\/span\u003eHeads of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e14.\u003cspan\u003e \u003c\/span\u003eIncome not forming part of total income and expenditure in relation to such income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Salaries\u003c\/div\u003e\n\u003cdiv\u003e15.\u003cspan\u003e \u003c\/span\u003eSalaries\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e16.\u003cspan\u003e \u003c\/span\u003eIncome from salary\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e17.\u003cspan\u003e \u003c\/span\u003ePerquisite\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e18.\u003cspan\u003e \u003c\/span\u003eProfits in lieu of salary\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e19.\u003cspan\u003e \u003c\/span\u003eDeductions from salaries\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eC.—Income from house property\u003c\/div\u003e\n\u003cdiv\u003e20.\u003cspan\u003e \u003c\/span\u003eIncome from house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e21.\u003cspan\u003e \u003c\/span\u003eDetermination of annual value\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e22.\u003cspan\u003e \u003c\/span\u003eDeductions from income from house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e23.\u003cspan\u003e \u003c\/span\u003eArrears of rent and unrealised rent received subsequently\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e24.\u003cspan\u003e \u003c\/span\u003eProperty owned by co-owners\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e25.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eD.—Profits and gains of business or profession\u003c\/div\u003e\n\u003cdiv\u003e26.\u003cspan\u003e \u003c\/span\u003eIncome under head “Profits and gains of business or profession”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e27.\u003cspan\u003e \u003c\/span\u003eManner of computing profits and gains of business or profession\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e28.\u003cspan\u003e \u003c\/span\u003eRent, rates, taxes, repairs and insurance\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e29.\u003cspan\u003e \u003c\/span\u003eDeductions related to employee welfare\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e30.\u003cspan\u003e \u003c\/span\u003eDeduction on certain premium\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e31.\u003cspan\u003e \u003c\/span\u003eDeduction for bad debt and provision for bad and doubtful debt\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e32.\u003cspan\u003e \u003c\/span\u003eOther deductions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e33.\u003cspan\u003e \u003c\/span\u003eDeduction for depreciation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e34.\u003cspan\u003e \u003c\/span\u003eGeneral conditions for allowable deductions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e35.\u003cspan\u003e \u003c\/span\u003eAmounts not deductible in certain circumstances\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e36.\u003cspan\u003e \u003c\/span\u003eExpenses or payments not deductible in certain circumstances\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e37.\u003cspan\u003e \u003c\/span\u003eCertain deductions allowed on actual payment basis only\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e38.\u003cspan\u003e \u003c\/span\u003eCertain sums deemed as profits and gains of business or profession\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e39.\u003cspan\u003e \u003c\/span\u003eComputation of actual cost\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e40.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computation of cost of acquisition of certain assets\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e41.\u003cspan\u003e \u003c\/span\u003eWritten down value of depreciable asset\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e42.\u003cspan\u003e \u003c\/span\u003eCapitalising impact of foreign exchange fluctuation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e43.\u003cspan\u003e \u003c\/span\u003eTaxation of foreign exchange fluctuation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e44.\u003cspan\u003e \u003c\/span\u003eAmortisation of certain preliminary expenses\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e45.\u003cspan\u003e \u003c\/span\u003eExpenditure on scientific research\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e46.\u003cspan\u003e \u003c\/span\u003eCapital expenditure of specified business\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e47.\u003cspan\u003e \u003c\/span\u003eExpenditure on agricultural extension project and skill development project\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e48.\u003cspan\u003e \u003c\/span\u003eTea development account, coffee development account and rubber development account\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e49.\u003cspan\u003e \u003c\/span\u003eSite Restoration Fund\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e50.\u003cspan\u003e \u003c\/span\u003eSpecial provision in case of trade, profession or similar association\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e51.\u003cspan\u003e \u003c\/span\u003eAmortisation of expenditure for prospecting certain minerals\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e52.\u003cspan\u003e \u003c\/span\u003eAmortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e53.\u003cspan\u003e \u003c\/span\u003eFull value of consideration for transfer of assets other than capital assets in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e54.\u003cspan\u003e \u003c\/span\u003eBusiness of prospecting for mineral oils\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e55.\u003cspan\u003e \u003c\/span\u003eInsurance business\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e56.\u003cspan\u003e \u003c\/span\u003eSpecial provision in case of interest income of specified financial institutions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e57.\u003cspan\u003e \u003c\/span\u003eRevenue recognition for construction and service contracts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e58.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computing profits and gains of business or profession on presumptive basis in case of certain residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e59.\u003cspan\u003e \u003c\/span\u003eComputation of royalty and fee for technical services in hands of non-residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e60.\u003cspan\u003e \u003c\/span\u003eDeduction of head office expenditure in case of non-residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e61.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e62.\u003cspan\u003e \u003c\/span\u003eMaintenance of books of account\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e63.\u003cspan\u003e \u003c\/span\u003eTax audit\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e64.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computing deductions in case of business reorganisation of co-operative banks\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e65.\u003cspan\u003e \u003c\/span\u003eInterpretation for purposes of section 64\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e66\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eE.—Capital gains\u003c\/div\u003e\n\u003cdiv\u003e67.\u003cspan\u003e \u003c\/span\u003eCapital gains\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e68.\u003cspan\u003e \u003c\/span\u003eCapital gains on distribution of assets by companies in liquidation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e69.\u003cspan\u003e \u003c\/span\u003eCapital gains on purchase by company of its own shares or other specified securities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e70.\u003cspan\u003e \u003c\/span\u003eTransactions not regarded as transfer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e71.\u003cspan\u003e \u003c\/span\u003eWithdrawal of exemption in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e72.\u003cspan\u003e \u003c\/span\u003eMode of computation of capital gains\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e73.\u003cspan\u003e \u003c\/span\u003eCost with reference to certain modes of acquisition\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e74.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computation of capital gains in case of depreciable assets\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e75.\u003cspan\u003e \u003c\/span\u003eSpecial provision for cost of acquisition in case of depreciable asset\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e76.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computation of capital gains in case of Market Linked Debenture\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e77.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computation of capital gains in case of slump sale\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e78.\u003cspan\u003e \u003c\/span\u003eSpecial provision for full value of consideration in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e79.\u003cspan\u003e \u003c\/span\u003eSpecial provision for full value of consideration for transfer of share other than quoted share\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e80.\u003cspan\u003e \u003c\/span\u003eFair market value deemed to be full value of consideration in certain case\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e81.\u003cspan\u003e \u003c\/span\u003eAdvance money received\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e82.\u003cspan\u003e \u003c\/span\u003eProfit on sale of property used for residence\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e83.\u003cspan\u003e \u003c\/span\u003eCapital gains on transfer of land used for agricultural purposes not to be charged in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e84.\u003cspan\u003e \u003c\/span\u003eCapital gains on compulsory acquisition of lands and buildings not to be charged in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e85.\u003cspan\u003e \u003c\/span\u003eCapital gains not to be charged on investment in certain bonds\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e86.\u003cspan\u003e \u003c\/span\u003eCapital gains on transfer of certain capital assets not to be charged in case of investment in residential house\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e87.\u003cspan\u003e \u003c\/span\u003eExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e88.\u003cspan\u003e \u003c\/span\u003eExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e89.\u003cspan\u003e \u003c\/span\u003eExtension of time for acquiring new asset or depositing or investing amount of capital gains\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e90.\u003cspan\u003e \u003c\/span\u003eMeaning of “adjusted”, “cost of improvement” and “cost of acquisition”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e91.\u003cspan\u003e \u003c\/span\u003eReference to Valuation Officer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eF.—Income from other sources\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e92.\u003cspan\u003e \u003c\/span\u003eIncome from other sources\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e93.\u003cspan\u003e \u003c\/span\u003eDeductions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e94.\u003cspan\u003e \u003c\/span\u003eAmounts not deductible\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e95.\u003cspan\u003e \u003c\/span\u003eProfits chargeable to tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER V\u003c\/div\u003e\n\u003cdiv\u003eINCOME OF OTHER PERSONS INCLUDED\u003c\/div\u003e\n\u003cdiv\u003eIN TOTAL INCOME OF ASSESSEE\u003c\/div\u003e\n\u003cdiv\u003e96.\u003cspan\u003e \u003c\/span\u003eTransfer of income without transfer of assets\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e97.\u003cspan\u003e \u003c\/span\u003eChargeability of income in transfer of assets\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e98.\u003cspan\u003e \u003c\/span\u003e“Transfer” and “revocable transfer” defined\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e99.\u003cspan\u003e \u003c\/span\u003eIncome of individual to include income of spouse, minor child, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e100.\u003cspan\u003e \u003c\/span\u003eLiability of person in respect of income included in income of another person\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER VI\u003c\/div\u003e\n\u003cdiv\u003eAGGREGATION OF INCOME\u003c\/div\u003e\n\u003cdiv\u003e101.\u003cspan\u003e \u003c\/span\u003eTotal income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e102.\u003cspan\u003e \u003c\/span\u003eUnexplained credits\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e103.\u003cspan\u003e \u003c\/span\u003eUnexplained investment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e104.\u003cspan\u003e \u003c\/span\u003eUnexplained asset\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e105.\u003cspan\u003e \u003c\/span\u003eUnexplained expenditure\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e106.\u003cspan\u003e \u003c\/span\u003eAmount borrowed or repaid through negotiable instrument, hundi, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e107.\u003cspan\u003e \u003c\/span\u003eCharge of tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER VII\u003c\/div\u003e\n\u003cdiv\u003eSET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES\u003c\/div\u003e\n\u003cdiv\u003e108.\u003cspan\u003e \u003c\/span\u003eSet off of losses under same head of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e109.\u003cspan\u003e \u003c\/span\u003eSet off of losses under any other head of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e110.\u003cspan\u003e \u003c\/span\u003eCarry forward and set off of loss from house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e111.\u003cspan\u003e \u003c\/span\u003eCarry forward and set off of loss from Capital gains\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e112.\u003cspan\u003e \u003c\/span\u003eCarry forward and set off of business loss\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e113.\u003cspan\u003e \u003c\/span\u003eSet off and carry forward of losses computed in respect of speculation business\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e114.\u003cspan\u003e \u003c\/span\u003eSet off and carry forward of losses computed in respect of specified business\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e115.\u003cspan\u003e \u003c\/span\u003eSet off and carry forward of losses from specified activity\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e116.\u003cspan\u003e \u003c\/span\u003eTreatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e117.\u003cspan\u003e \u003c\/span\u003eTreatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e118.\u003cspan\u003e \u003c\/span\u003eCarry forward and set off of losses and unabsorbed depreciation in business reorganisation of co-operative banks\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e119.\u003cspan\u003e \u003c\/span\u003eCarry forward and set off of losses not permissible in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e120.\u003cspan\u003e \u003c\/span\u003eNo set off of losses against undisclosed income consequent to search, requisition and survey\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e121.\u003cspan\u003e \u003c\/span\u003eSubmission of return for losses\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER VIII\u003c\/div\u003e\n\u003cdiv\u003eDEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—General\u003c\/div\u003e\n\u003cdiv\u003e122.\u003cspan\u003e \u003c\/span\u003eDeductions to be made in computing total income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Deductions in respect of certain payments\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e123.\u003cspan\u003e \u003c\/span\u003eDeduction for life insurance premia, deferred annuity, contributions to provident fund, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e124.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of employer and assessee contribution to pension scheme of Central Government\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e125.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of contribution to Agnipath Scheme\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e126.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of health insurance premia\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e127.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of maintenance including medical treatment of a dependant who is a person with disability\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e128.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of medical treatment, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e129.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of interest on loan taken for higher education\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e130.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of interest on loan taken for residential house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e131.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of interest on loan taken for certain house property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e132.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of purchase of electric vehicle\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e133.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of donations to certain funds, charitable institutions, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e134.\u003cspan\u003e \u003c\/span\u003eDeductions in respect of rents paid\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e135.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of certain donations for scientific research or rural development\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e136.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of contributions given by companies to political parties\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e137.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of contributions given by any person to political parties\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eC.—Deductions in respect of certain incomes\u003c\/div\u003e\n\u003cdiv\u003e138.\u003cspan\u003e \u003c\/span\u003eDeductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e139.\u003cspan\u003e \u003c\/span\u003eDeductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e140.\u003cspan\u003e \u003c\/span\u003eSpecial provision in respect of specified business\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e141.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of profits and gains from certain industrial undertakings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e142.\u003cspan\u003e \u003c\/span\u003eDeductions in respect of profits and gains from housing projects\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e143.\u003cspan\u003e \u003c\/span\u003eSpecial provisions in respect of certain undertakings in North-Eastern States\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e144.\u003cspan\u003e \u003c\/span\u003eSpecial provisions in respect of newly established Units in Special Economic Zones\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e145.\u003cspan\u003e \u003c\/span\u003eDeduction for businesses engaged in collecting and processing of bio-degradable waste\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e146.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of additional employee cost\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e147.\u003cspan\u003e \u003c\/span\u003eDeductions for income of Offshore Banking Units and Units of International Financial Services Centre\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e148.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of certain inter-corporate dividends\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e149.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of income of co-operative societies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e150.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of income of federal co-operative\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e151.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of royalty income, etc., of authors of certain books other than text-books\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e152.\u003cspan\u003e \u003c\/span\u003eDeduction in respect of royalty on patents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eD.—Deductions in respect of other incomes\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e153.\u003cspan\u003e \u003c\/span\u003eDeduction for interest on deposits\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eE.—Other deductions\u003c\/div\u003e\n\u003cdiv\u003e154.\u003cspan\u003e \u003c\/span\u003eDeduction in case of a person with disability\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER IX\u003c\/div\u003e\n\u003cdiv\u003eREBATES AND RELIEFS\u003c\/div\u003e\n\u003cdiv\u003eA.—Rebates and reliefs\u003c\/div\u003e\n\u003cdiv\u003e155.\u003cspan\u003e \u003c\/span\u003eRebate to be allowed in computing income-tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e156.\u003cspan\u003e \u003c\/span\u003eRebate of income-tax in case of certain individuals\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e157.\u003cspan\u003e \u003c\/span\u003eRelief when salary, etc., is paid in arrears or in advance\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e158.\u003cspan\u003e \u003c\/span\u003eRelief from taxation in income from retirement benefit account maintained in a notified country\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Double taxation relief\u003c\/div\u003e\n\u003cdiv\u003e159.\u003cspan\u003e \u003c\/span\u003eAgreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e160.\u003cspan\u003e \u003c\/span\u003eCountries with which no agreement exists\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER X\u003c\/div\u003e\n\u003cdiv\u003eSPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX\u003c\/div\u003e\n\u003cdiv\u003e161.\u003cspan\u003e \u003c\/span\u003eComputation of income from international transaction and specified domestic transaction having regard to arm’s length price\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e162.\u003cspan\u003e \u003c\/span\u003eMeaning of associated enterprise\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e163.\u003cspan\u003e \u003c\/span\u003eMeaning of international transaction\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e164.\u003cspan\u003e \u003c\/span\u003eMeaning of specified domestic transaction\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e165.\u003cspan\u003e \u003c\/span\u003eDetermination of arm’s length price\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e166.\u003cspan\u003e \u003c\/span\u003eReference to Transfer Pricing Officer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e167.\u003cspan\u003e \u003c\/span\u003ePower of Board to make safe harbour rules\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e168.\u003cspan\u003e \u003c\/span\u003eAdvance pricing agreement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e169.\u003cspan\u003e \u003c\/span\u003eEffect to advance pricing agreement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e170.\u003cspan\u003e \u003c\/span\u003eSecondary adjustment in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e171.\u003cspan\u003e \u003c\/span\u003eMaintenance, keeping and furnishing of information and document by certain persons\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e172.\u003cspan\u003e \u003c\/span\u003eReport from an accountant to be furnished by persons entering into international transaction or specified domestic transaction\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e173.\u003cspan\u003e \u003c\/span\u003eDefinitions of certain terms relevant to determination of arm’s length price, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e174.\u003cspan\u003e \u003c\/span\u003eAvoidance of income-tax by transactions resulting in transfer of income to non-residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e175.\u003cspan\u003e \u003c\/span\u003eAvoidance of tax by certain transactions in securities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e176.\u003cspan\u003e \u003c\/span\u003eSpecial measures in respect of transactions with persons located in notified jurisdictional area\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e177.\u003cspan\u003e \u003c\/span\u003eLimitation on interest deduction in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XI\u003c\/div\u003e\n\u003cdiv\u003eGENERAL ANTI-AVOIDANCE RULE\u003c\/div\u003e\n\u003cdiv\u003e178.\u003cspan\u003e \u003c\/span\u003eApplicability of General Anti-Avoidance Rule\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e179.\u003cspan\u003e \u003c\/span\u003eImpermissible avoidance arrangement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e180.\u003cspan\u003e \u003c\/span\u003eArrangement to lack commercial substance\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e181.\u003cspan\u003e \u003c\/span\u003eConsequences of impermissible avoidance arrangement\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e182.\u003cspan\u003e \u003c\/span\u003eTreatment of connected person and accommodating party\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e183.\u003cspan\u003e \u003c\/span\u003eApplication of this Chapter\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e184.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XII\u003c\/div\u003e\n\u003cdiv\u003eMODE OF PAYMENT IN CERTAIN CASES, ETC. \u003c\/div\u003e\n\u003cdiv\u003e185.\u003cspan\u003e \u003c\/span\u003eMode of taking or accepting certain loans, deposits and specified sum\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e186.\u003cspan\u003e \u003c\/span\u003eMode of undertaking transactions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e187.\u003cspan\u003e \u003c\/span\u003eAcceptance of payment through prescribed electronic modes\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e188.\u003cspan\u003e \u003c\/span\u003eMode of repayment of certain loans or deposits or specified advances\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e189.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XIII\u003c\/div\u003e\n\u003cdiv\u003eDETERMINATION OF TAX IN SPECIAL CASES\u003c\/div\u003e\n\u003cdiv\u003eA.—Determination of tax in certain special cases\u003c\/div\u003e\n\u003cdiv\u003e190.\u003cspan\u003e \u003c\/span\u003eDetermination of tax where total income includes income on which no tax is payable\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e191.\u003cspan\u003e \u003c\/span\u003eTax on accumulated balance of recognised provident fund\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e192.\u003cspan\u003e \u003c\/span\u003eTax in case of block assessment of search cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e193.\u003cspan\u003e \u003c\/span\u003eTax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e194.\u003cspan\u003e \u003c\/span\u003eTax on certain incomes\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e195.\u003cspan\u003e \u003c\/span\u003eTax on income referred to in sections 102 to 106\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Special provisions relating to tax on capital gains\u003c\/div\u003e\n\u003cdiv\u003e196.\u003cspan\u003e \u003c\/span\u003eTax on short-term capital gains in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e197.\u003cspan\u003e \u003c\/span\u003eTax on long-term capital gains\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e198.\u003cspan\u003e \u003c\/span\u003eTax on long- term capital gains in certain cases.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eC.—New tax regime\u003c\/div\u003e\n\u003cdiv\u003e199.\u003cspan\u003e \u003c\/span\u003eTax on income of certain manufacturing domestic companies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e200.\u003cspan\u003e \u003c\/span\u003eTax on income of certain domestic companies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e201.\u003cspan\u003e \u003c\/span\u003eTax on income of new manufacturing domestic companies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e202.\u003cspan\u003e \u003c\/span\u003eNew tax regime for individuals, Hindu undivided family and others\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e203.\u003cspan\u003e \u003c\/span\u003eTax on income of certain resident co-operative societies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e204.\u003cspan\u003e \u003c\/span\u003eTax on income of certain new manufacturing co-operative societies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e205.\u003cspan\u003e \u003c\/span\u003eConditions for tax on income of certain companies and co-operative societies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eD.—Special provisions relating to minimum alternate tax and  alternate minimum \u003c\/div\u003e\n\u003cdiv\u003e206.\u003cspan\u003e \u003c\/span\u003eSpecial provision for minimum alternate tax and alternate minimum tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eE.—Special provisions relating to non-residents and foreign companies\u003c\/div\u003e\n\u003cdiv\u003e207.\u003cspan\u003e \u003c\/span\u003eTax on dividends, royalty and fees for technical service in case of foreign companies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e208.\u003cspan\u003e \u003c\/span\u003eTax on income from units purchased in foreign currency or capital gains arising from their transfer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e209.\u003cspan\u003e \u003c\/span\u003eTax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e210.\u003cspan\u003e \u003c\/span\u003eTax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e211.\u003cspan\u003e \u003c\/span\u003eTax on non-resident sportsmen or sports associations\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e212.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e213.\u003cspan\u003e \u003c\/span\u003eSpecial provision for computation of total income of non-residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e214.\u003cspan\u003e \u003c\/span\u003eTax on investment income and long-term capital gains\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e215.\u003cspan\u003e \u003c\/span\u003eCapital gains on transfer of foreign exchange assets not to be charged in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e216.\u003cspan\u003e \u003c\/span\u003eReturn of income not to be furnished in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e217.\u003cspan\u003e \u003c\/span\u003eApplication of benefits under sections 212 to 216\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e218.\u003cspan\u003e \u003c\/span\u003eTax on business income of Offshore Banking Units or International Financial Services Centre unit\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e219.\u003cspan\u003e \u003c\/span\u003eConversion of an Indian branch of foreign company into subsidiary Indian company\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e220.\u003cspan\u003e \u003c\/span\u003eForeign company said to be resident in India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eF.—Special provisions relating to pass-through entities\u003c\/div\u003e\n\u003cdiv\u003e221.\u003cspan\u003e \u003c\/span\u003eTax on income from securitisation trusts\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e222.\u003cspan\u003e \u003c\/span\u003eTax on income in case of venture capital undertakings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e223.\u003cspan\u003e \u003c\/span\u003eTax on income of unit holder and business trust\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e224.\u003cspan\u003e \u003c\/span\u003eTax on income of investment fund and its unit holders\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eG.—Special provisions relating to income of shipping companies\u003c\/div\u003e\n\u003cdiv\u003e225.\u003cspan\u003e \u003c\/span\u003eIncome from business of operating qualifying ships\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e226.\u003cspan\u003e \u003c\/span\u003eTonnage tax scheme\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e227.\u003cspan\u003e \u003c\/span\u003eComputation of tonnage income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e228.\u003cspan\u003e \u003c\/span\u003eRelevant shipping income and exclusion from book profit\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e229.\u003cspan\u003e \u003c\/span\u003eDepreciation and gains relating to tonnage tax assets\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e230.\u003cspan\u003e \u003c\/span\u003eExclusion of deduction, loss, set off, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e231.\u003cspan\u003e \u003c\/span\u003eMethod of opting of tonnage tax scheme and validity\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e232.\u003cspan\u003e \u003c\/span\u003eCertain conditions for applicability of tonnage tax scheme\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e233.\u003cspan\u003e \u003c\/span\u003eAmalgamation and demerger\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e234.\u003cspan\u003e \u003c\/span\u003eAvoidance of tax and exclusion from tonnage tax scheme\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e235.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XIV\u003c\/div\u003e\n\u003cdiv\u003eTAX ADMINISTRATION\u003c\/div\u003e\n\u003cdiv\u003eA.—Authorities, jurisdiction and functions\u003c\/div\u003e\n\u003cdiv\u003e236.\u003cspan\u003e \u003c\/span\u003eIncome-tax authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e237.\u003cspan\u003e \u003c\/span\u003eAppointment of income-tax authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e238.\u003cspan\u003e \u003c\/span\u003eControl of income-tax authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e239.\u003cspan\u003e \u003c\/span\u003eInstructions to subordinate authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e240.\u003cspan\u003e \u003c\/span\u003eTaxpayer’s Charter\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e241.\u003cspan\u003e \u003c\/span\u003eJurisdiction of income-tax authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e242.\u003cspan\u003e \u003c\/span\u003eJurisdiction of Assessing Officers\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e243.\u003cspan\u003e \u003c\/span\u003ePower to transfer cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e244.\u003cspan\u003e \u003c\/span\u003eChange of incumbent of an office\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e245.\u003cspan\u003e \u003c\/span\u003eFaceless jurisdiction of income-tax authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Powers\u003c\/div\u003e\n\u003cdiv\u003e246.\u003cspan\u003e \u003c\/span\u003ePower regarding discovery, production of evidence, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e247.\u003cspan\u003e \u003c\/span\u003eSearch and seizure\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e248.\u003cspan\u003e \u003c\/span\u003ePowers to requisition\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e249.\u003cspan\u003e \u003c\/span\u003eReasons not to be disclosed\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e250.\u003cspan\u003e \u003c\/span\u003eApplication of seized or requisitioned assets\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e251.\u003cspan\u003e \u003c\/span\u003eCopying, extraction, retention and release of books of account and documents seized or requisitioned\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e252.\u003cspan\u003e \u003c\/span\u003ePower to call for information\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e253.\u003cspan\u003e \u003c\/span\u003ePowers of survey\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e254.\u003cspan\u003e \u003c\/span\u003ePower to collect certain information\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e255.\u003cspan\u003e \u003c\/span\u003ePower to inspect registers of companies\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e256.\u003cspan\u003e \u003c\/span\u003ePower of certain income-tax authorities\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e257.\u003cspan\u003e \u003c\/span\u003eProceedings before income-tax authorities to be judicial proceedings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e258.\u003cspan\u003e \u003c\/span\u003eDisclosure of information relating to assessees\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e259.\u003cspan\u003e \u003c\/span\u003ePower to call for information by prescribed income-tax authority\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e260.\u003cspan\u003e \u003c\/span\u003eFaceless collection of information\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e261.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XV\u003c\/div\u003e\n\u003cdiv\u003eRETURN OF INCOME\u003c\/div\u003e\n\u003cdiv\u003eA.—Allotment of Permanent Account Number\u003c\/div\u003e\n\u003cdiv\u003e262.\u003cspan\u003e \u003c\/span\u003ePermanent Account Number\u003cspan\u003e \u003c\/span\u003eB.—Filing of return of income\u003c\/div\u003e\n\u003cdiv\u003e263.\u003cspan\u003e \u003c\/span\u003eReturn of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e264.\u003cspan\u003e \u003c\/span\u003eScheme for submission of returns through tax return preparers\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e265.\u003cspan\u003e \u003c\/span\u003eReturn by whom to be verified\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e266.\u003cspan\u003e \u003c\/span\u003eSelf-assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e267.\u003cspan\u003e \u003c\/span\u003eTax on updated return\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XVI\u003c\/div\u003e\n\u003cdiv\u003ePROCEDURE FOR ASSESSMENT\u003c\/div\u003e\n\u003cdiv\u003eA.—Procedure for assessment\u003c\/div\u003e\n\u003cdiv\u003e268.\u003cspan\u003e \u003c\/span\u003eInquiry before assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e269.\u003cspan\u003e \u003c\/span\u003eEstimation of value of assets by Valuation Officer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e270.\u003cspan\u003e \u003c\/span\u003eAssessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e271.\u003cspan\u003e \u003c\/span\u003eBest judgment assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e272.\u003cspan\u003e \u003c\/span\u003ePower of Joint Commissioner to issue directions in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e273.\u003cspan\u003e \u003c\/span\u003eFaceless Assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e274.\u003cspan\u003e \u003c\/span\u003eReference to Principal Commissioner or Commissioner in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e275.\u003cspan\u003e \u003c\/span\u003eReference to Dispute Resolution Panel\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e276.\u003cspan\u003e \u003c\/span\u003eMethod of accounting\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e277.\u003cspan\u003e \u003c\/span\u003eMethod of accounting in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e278.\u003cspan\u003e \u003c\/span\u003eTaxability of certain income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e279.\u003cspan\u003e \u003c\/span\u003eIncome escaping assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e280.\u003cspan\u003e \u003c\/span\u003eIssue of notice where income has escaped assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e281.\u003cspan\u003e \u003c\/span\u003eProcedure before issuance of notice under section 280\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e282.\u003cspan\u003e \u003c\/span\u003eTime limit for notices under sections 280 and 281\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e283.\u003cspan\u003e \u003c\/span\u003eProvision for cases where assessment is in pursuance of an order on appeal, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e284.\u003cspan\u003e \u003c\/span\u003eSanction for issue of notice\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e285.\u003cspan\u003e \u003c\/span\u003eOther provisions\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e286.\u003cspan\u003e \u003c\/span\u003eTime limit for completion of assessment, reassessment and recomputation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e287.\u003cspan\u003e \u003c\/span\u003eRectification of mistake\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e288.\u003cspan\u003e \u003c\/span\u003eOther amendments\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e289.\u003cspan\u003e \u003c\/span\u003eNotice of demand\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e290.\u003cspan\u003e \u003c\/span\u003eModification and revision of notice in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e291.\u003cspan\u003e \u003c\/span\u003eIntimation of loss\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Special procedure for assessment of search cases\u003c\/div\u003e\n\u003cdiv\u003e292.\u003cspan\u003e \u003c\/span\u003eAssessment of total undisclosed income as a result of search\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e293.\u003cspan\u003e \u003c\/span\u003eComputation of total undisclosed income of block period\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e294.\u003cspan\u003e \u003c\/span\u003eProcedure for block assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e295.\u003cspan\u003e \u003c\/span\u003eUndisclosed income of any other person\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e296.\u003cspan\u003e \u003c\/span\u003eTime-limit for completion of block assessment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e297.\u003cspan\u003e \u003c\/span\u003eCertain interests and penalties not to be levied or imposed\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e298.\u003cspan\u003e \u003c\/span\u003eLevy of interest and penalty in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e299.\u003cspan\u003e \u003c\/span\u003eAuthority competent to make assessment of block period\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e300.\u003cspan\u003e \u003c\/span\u003eApplication of other provisions of Act\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e301.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XVII\u003c\/div\u003e\n\u003cdiv\u003eSPECIAL PROVISIONS RELATING TO  CERTAIN PERSONS\u003c\/div\u003e\n\u003cdiv\u003eA.—Association of persons, firm, Hindu undivided family, etc.\u003c\/div\u003e\n\u003cdiv\u003e1.—Legal representatives\u003c\/div\u003e\n\u003cdiv\u003e302.\u003cspan\u003e \u003c\/span\u003eLegal representative\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.—Representative assessees — General provisions\u003c\/div\u003e\n\u003cdiv\u003e303.\u003cspan\u003e \u003c\/span\u003eRepresentative assessee\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e304.\u003cspan\u003e \u003c\/span\u003eLiability of representative assessee\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e305.\u003cspan\u003e \u003c\/span\u003eRight of representative assessee to recover tax paid\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e3.—Representative assessees — Special cases\u003c\/div\u003e\n\u003cdiv\u003e306.\u003cspan\u003e \u003c\/span\u003eWho may be regarded as agent\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e307.\u003cspan\u003e \u003c\/span\u003eCharge of tax where share of beneficiaries unknown\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e308.\u003cspan\u003e \u003c\/span\u003eCharge of tax in case of oral trust\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e4.—Association of persons and body of individuals\u003c\/div\u003e\n\u003cdiv\u003e309.\u003cspan\u003e \u003c\/span\u003eMethod of computing a member’s share in income of association of persons or body of individuals\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e310.\u003cspan\u003e \u003c\/span\u003eShare of member of association of persons or body of individuals in income of association or body\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e311.\u003cspan\u003e \u003c\/span\u003eCharge of tax where shares of members in association of persons or body of individuals unknown, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e5.—Executors\u003c\/div\u003e\n\u003cdiv\u003e312.\u003cspan\u003e \u003c\/span\u003eExecutor\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e6.—Succession to business or profession\u003c\/div\u003e\n\u003cdiv\u003e313.\u003cspan\u003e \u003c\/span\u003eSuccession to business or profession otherwise than on death\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e314.\u003cspan\u003e \u003c\/span\u003eEffect of order of tribunal or court in respect of business reorganisation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e7.—Partition\u003c\/div\u003e\n\u003cdiv\u003e315.\u003cspan\u003e \u003c\/span\u003eAssessment after partition of Hindu undivided family\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e8.—Profits of non-residents from occasional shipping business\u003c\/div\u003e\n\u003cdiv\u003e316.\u003cspan\u003e \u003c\/span\u003eShipping business of non-residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e9.—Persons leaving India\u003c\/div\u003e\n\u003cdiv\u003e317.\u003cspan\u003e \u003c\/span\u003eAssessment of persons leaving India\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e10.—Association of persons or body of individuals or artificial juridical\u003c\/div\u003e\n\u003cdiv\u003eperson formed for a particular event or purpose\u003c\/div\u003e\n\u003cdiv\u003e318.\u003cspan\u003e \u003c\/span\u003eAssessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e11.—Persons trying to alienate their assets\u003c\/div\u003e\n\u003cdiv\u003e319.\u003cspan\u003e \u003c\/span\u003eAssessment of persons likely to transfer property to avoid tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e12.—Discontinuance of business, or dissolution\u003c\/div\u003e\n\u003cdiv\u003e320.\u003cspan\u003e \u003c\/span\u003eDiscontinued business\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e321.\u003cspan\u003e \u003c\/span\u003eAssociation dissolved or business discontinued\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e322.\u003cspan\u003e \u003c\/span\u003eCompany in liquidation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e13.—Private companies\u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e323.\u003cspan\u003e \u003c\/span\u003eLiability of directors of private company\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e14.—Assessment of firms\u003c\/div\u003e\n\u003cdiv\u003e324.\u003cspan\u003e \u003c\/span\u003eCharge of tax in case of a firm\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e325.\u003cspan\u003e \u003c\/span\u003eAssessment as a firm\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e326.\u003cspan\u003e \u003c\/span\u003eAssessment when section 325 not complied with\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e15.—Change in constitution, succession and dissolution\u003c\/div\u003e\n\u003cdiv\u003e327.\u003cspan\u003e \u003c\/span\u003eChange in constitution of a firm\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e328.\u003cspan\u003e \u003c\/span\u003eSuccession of one firm by another firm\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e329.\u003cspan\u003e \u003c\/span\u003eJoint and several liability of partners for tax payable by firm\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e330.\u003cspan\u003e \u003c\/span\u003eFirm dissolved or business discontinued\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e16.—Liability of partners of limited liability partnership in liquidation\u003c\/div\u003e\n\u003cdiv\u003e331.\u003cspan\u003e \u003c\/span\u003eLiability of partners of limited liability partnership in liquidation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Special provisions for registered non-profit organisation\u003c\/div\u003e\n\u003cdiv\u003e1.—Registration\u003c\/div\u003e\n\u003cdiv\u003e332.\u003cspan\u003e \u003c\/span\u003eApplication for registration\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e333.\u003cspan\u003e \u003c\/span\u003eSwitching over of regimes\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.—Income of registered non-profit organisation\u003c\/div\u003e\n\u003cdiv\u003e334.\u003cspan\u003e \u003c\/span\u003eTax on income of registered non-profit organisation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e335.\u003cspan\u003e \u003c\/span\u003eRegular income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e336.\u003cspan\u003e \u003c\/span\u003eTaxable regular income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e337.\u003cspan\u003e \u003c\/span\u003eSpecified income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e338.\u003cspan\u003e \u003c\/span\u003eIncome not to be included in regular income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e339.\u003cspan\u003e \u003c\/span\u003eCorpus donation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e340.\u003cspan\u003e \u003c\/span\u003eDeemed corpus donation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e341.\u003cspan\u003e \u003c\/span\u003eApplication of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e342.\u003cspan\u003e \u003c\/span\u003eAccumulated income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e343.\u003cspan\u003e \u003c\/span\u003eDeemed accumulated income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e3.—Commercial activities by registered non-profit organisation\u003c\/div\u003e\n\u003cdiv\u003e344.\u003cspan\u003e \u003c\/span\u003eBusiness undertaking held as property\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e345.\u003cspan\u003e \u003c\/span\u003eRestriction on commercial activities by a registered non-profit organisation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e346.\u003cspan\u003e \u003c\/span\u003eRestriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e4.—Compliances\u003c\/div\u003e\n\u003cdiv\u003e347.\u003cspan\u003e \u003c\/span\u003eBooks of account\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e348.\u003cspan\u003e \u003c\/span\u003eAudit\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e349.\u003cspan\u003e \u003c\/span\u003eReturn of income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e350.\u003cspan\u003e \u003c\/span\u003ePermitted modes of investment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e5.—Violations\u003c\/div\u003e\n\u003cdiv\u003e351.\u003cspan\u003e \u003c\/span\u003eSpecified violation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e352.\u003cspan\u003e \u003c\/span\u003eTax on accreted income\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e353.\u003cspan\u003e \u003c\/span\u003eOther violations\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e6.—Approval for purpose of deduction under section 133(1)(b)(ii) \u003c\/div\u003e\n\u003cdiv\u003e354.\u003cspan\u003e \u003c\/span\u003eApplication for approval for purpose of section 133(1)(b)(ii)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e354A.\u003cspan\u003e \u003c\/span\u003eMerger of registered non-profit organisation in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e7.—Interpretation\u003c\/div\u003e\n\u003cdiv\u003e355.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XVIII\u003c\/div\u003e\n\u003cdiv\u003eAPPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS\u003c\/div\u003e\n\u003cdiv\u003eA.—Appeals\u003c\/div\u003e\n\u003cdiv\u003e1.—Appeals to Joint Commissioner (Appeals) \u003c\/div\u003e\n\u003cdiv\u003eand Commissioner (Appeals) \u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e356.\u003cspan\u003e \u003c\/span\u003eAppealable orders before Joint Commissioner (Appeals)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e357.\u003cspan\u003e \u003c\/span\u003eAppealable orders before Commissioner (Appeals)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e358.\u003cspan\u003e \u003c\/span\u003eForm of appeal and limitation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e359.\u003cspan\u003e \u003c\/span\u003eProcedure in appeal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e360.\u003cspan\u003e \u003c\/span\u003ePowers of Joint Commissioner (Appeals) or Commissioner (Appeals)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.—Appeals to Appellate Tribunal\u003c\/div\u003e\n\u003cdiv\u003e361.\u003cspan\u003e \u003c\/span\u003eAppellate Tribunal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e362.\u003cspan\u003e \u003c\/span\u003eAppeals to Appellate Tribunal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e363.\u003cspan\u003e \u003c\/span\u003eOrders of Appellate Tribunal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e364.\u003cspan\u003e \u003c\/span\u003eProcedure of Appellate Tribunal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e3.—Appeals to High Court\u003c\/div\u003e\n\u003cdiv\u003e365.\u003cspan\u003e \u003c\/span\u003eAppeal to High Court\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e366.\u003cspan\u003e \u003c\/span\u003eCase before High Court to be heard by not less than two Judges\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e4.—Appeals to Supreme Court\u003c\/div\u003e\n\u003cdiv\u003e367.\u003cspan\u003e \u003c\/span\u003eAppeal to Supreme Court\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e368.\u003cspan\u003e \u003c\/span\u003eHearing before Supreme Court\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e5.—General\u003c\/div\u003e\n\u003cdiv\u003e369.\u003cspan\u003e \u003c\/span\u003eTax to be paid irrespective of appeal, etc.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e370.\u003cspan\u003e \u003c\/span\u003eExecution for costs awarded by Supreme Court\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e371.\u003cspan\u003e \u003c\/span\u003eAmendment of assessment on appeal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e372.\u003cspan\u003e \u003c\/span\u003eExclusion of time taken for copy\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e373.\u003cspan\u003e \u003c\/span\u003eFiling of appeal by income-tax authority\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e374.\u003cspan\u003e \u003c\/span\u003eInterpretation of “High Court”\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Special provisions for avoiding repetitive appeals\u003c\/div\u003e\n\u003cdiv\u003e375.\u003cspan\u003e \u003c\/span\u003eProcedure when assessee claims identical question of law is pending before High Court or Supreme Court\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e376.\u003cspan\u003e \u003c\/span\u003eProcedure where an identical question of law is pending before High Courts or Supreme Court\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eC.—Revision by the Principal Chief Commissioner or Chief Commissioner\u003c\/div\u003e\n\u003cdiv\u003eor Principal Commissioner or Commissioner\u003c\/div\u003e\n\u003cdiv\u003e377.\u003cspan\u003e \u003c\/span\u003eRevision of orders prejudicial to revenue\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e378.\u003cspan\u003e \u003c\/span\u003eRevision of other orders\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eD.—Alternate Dispute Resolutions\u003c\/div\u003e\n\u003cdiv\u003e1.—Dispute Resolution Committee in certain cases\u003c\/div\u003e\n\u003cdiv\u003e379.\u003cspan\u003e \u003c\/span\u003eDispute Resolution Committee\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e2.—Advance rulings\u003c\/div\u003e\n\u003cdiv\u003e380.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e381.\u003cspan\u003e \u003c\/span\u003eBoard for Advance Rulings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e382.\u003cspan\u003e \u003c\/span\u003eVacancies, etc., not to invalidate proceedings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e383.\u003cspan\u003e \u003c\/span\u003eApplication for advance ruling\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e384.\u003cspan\u003e \u003c\/span\u003eProcedure on receipt of application\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e385.\u003cspan\u003e \u003c\/span\u003eAppellate authority not to proceed in certain cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e386.\u003cspan\u003e \u003c\/span\u003eAdvance ruling to be void in certain circumstances\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003eSection No.\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e387.\u003cspan\u003e \u003c\/span\u003ePowers of the Board for Advance Rulings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e388.\u003cspan\u003e \u003c\/span\u003eProcedure of Board for Advance Rulings\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e389.\u003cspan\u003e \u003c\/span\u003eAppeal\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eCHAPTER XIX\u003c\/div\u003e\n\u003cdiv\u003eCOLLECTION AND RECOVERY OF TAX\u003c\/div\u003e\n\u003cdiv\u003eA.—General\u003c\/div\u003e\n\u003cdiv\u003e390.\u003cspan\u003e \u003c\/span\u003eDeduction or collection at source and advance payment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e391.\u003cspan\u003e \u003c\/span\u003eDirect payment\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eB.—Deduction and collection at source\u003c\/div\u003e\n\u003cdiv\u003e392.\u003cspan\u003e \u003c\/span\u003eSalary and accumulated balance due to an employee\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e393.\u003cspan\u003e \u003c\/span\u003eTax to be deducted at source\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e394.\u003cspan\u003e \u003c\/span\u003eCollection of tax at source\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e395.\u003cspan\u003e \u003c\/span\u003eCertificates\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e396.\u003cspan\u003e \u003c\/span\u003eTax deducted is income received\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e397.\u003cspan\u003e \u003c\/span\u003eCompliance and reporting\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e398.\u003cspan\u003e \u003c\/span\u003eConsequences of failure to deduct or pay or, collect or pay\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e399.\u003cspan\u003e \u003c\/span\u003eProcessing\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e400.\u003cspan\u003e \u003c\/span\u003ePower of Central Government to relax provisions of this Chapter\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e401.\u003cspan\u003e \u003c\/span\u003eBar against direct demand on assessee\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e402.\u003cspan\u003e \u003c\/span\u003eInterpretation\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eC.—Advance payment of tax\u003c\/div\u003e\n\u003cdiv\u003e403.\u003cspan\u003e \u003c\/span\u003eLiability for payment of advance tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e404.\u003cspan\u003e \u003c\/span\u003eConditions of liability to pay advance tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e405.\u003cspan\u003e \u003c\/span\u003eComputation of advance tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e406.\u003cspan\u003e \u003c\/span\u003ePayment of advance tax by assessee on his own accord\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e407.\u003cspan\u003e \u003c\/span\u003ePayment of advance tax by assessee in pursuance of order of Assessing Officer\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e408.\u003cspan\u003e \u003c\/span\u003eInstalments of advance tax and due dates\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e409.\u003cspan\u003e \u003c\/span\u003eWhen assessee is deemed to be in default\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e410.\u003cspan\u003e \u003c\/span\u003eCredit for advance tax\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eD.—Collection and Recovery\u003c\/div\u003e\n\u003cdiv\u003e411.\u003cspan\u003e \u003c\/span\u003eWhen tax payable and when assessee deemed in default\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e412.\u003cspan\u003e \u003c\/span\u003ePenalty payable when tax in default\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e413.\u003cspan\u003e \u003c\/span\u003eCertificate by Tax Recovery Officer and validity thereof\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e414.\u003cspan\u003e \u003c\/span\u003eTax Recovery Officer by whom recovery is to be effected\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e415.\u003cspan\u003e \u003c\/span\u003eStay of proceedings in pursuance of certificate and amendment or cancellation thereof\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e416.\u003cspan\u003e \u003c\/span\u003eOther modes of recovery\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e417.\u003cspan\u003e \u003c\/span\u003eRecovery through State Government\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e418.\u003cspan\u003e \u003c\/span\u003eRecovery of tax in pursuance of agreements with foreign co\u003c\/div\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59392666009681,"sku":"978-93-4777-918-3","price":2075.85,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/IT_20Interlinked-2026.png?v=1776755033","url":"https:\/\/buytestseries.in\/products\/bharats-income-tax-interlinked","provider":"BuyTestSeries.in","version":"1.0","type":"link"}