Income Tax Act

THE SECOND SCHEDULE PROCEDURE FOR RECOVERY OF TAX [[See sections 222 and 276]] PART I GENERAL PROVISIONS Definitions. In this […]

THE FIRST SCHEDULE INSURANCE BUSINESS [See section 44] A.—Life insurance business Profits of life insurance business to be computed separately.

298. (1) If any difficulty arises in giving effect to the provisions of this Act the Central Government may, by

297 : (1) The Indian Income-tax Act, 1922 (11 of 1922), is hereby repealed. (2) Notwithstanding the repeal of the

296. The Central Government shall cause every rule made under this Act , the rules of procedure framed by the

295. (1) The Board may, subject to the control of the Central Government, by notification in the Gazette of India,

294A. If the Central Government considers it necessary or expedient so to do for avoiding any hardship or anomaly or

294. If on the 1st day of April in any assessment year provision has not yet been made by a

293C. Where the Central Government or the Board or an income-tax authority, who has been conferred upon the power under any

293B. Where, under any provision of this Act, the approval of the Central Government or the Board is required to