1. Short title and extent.— (1) This Act may be called the Mussalman Wakf Validating Act, 1913. (2) It extends to the whole of India except 1 [the territories which, immediately before the 1st November, 1956, were comprised in Part B States]. 2. Definitions.—In this Act, ...

THE FOURTH SCHEDULE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS [See section 28(2)(a)] Profits of life insurance to be computed separately.- In the case of any person who carries on, or at any time in the income year ...

THE FIRST SCHEDULE 1 [PART C APPROVED GRATUITY FUND [See section 2(5A)] - In this Part, unless the context otherwise requires, the expression "contribution", "employee", "employer", "regulations of a fund" and "salary" have, in relation to gratuity funds, the meaning ...

THE FIRST SCHEDULE PART A APPROVED SUPERANNUATION FUND OR PENSION FUND [See section 2(6)] - For the purposes of this Part,- "employer", "employee", "contribution" and "salary" have, in relation to '[Superannuation fund or Pension Fund], the same meanings assigned to ...

CHAPTER XXII MISCELLANEOUS Relief when salary, etc. is paid in arrear or advance.- Where the income of an assessee is assessable at a rate higher than that at which it would otherwise have been assessed by reason of- any portion ...

CHAPTER XX PROTECTION OF INFORMATION Statements, returns, etc. to be confidential.- (1) Save as provided in this section, all particulars or information contained in the following shall be confidential and shall not be disclosed, namely:- any statement made, return furnished ...

1 [Chapter XVIIIB ALTERNATIVE DISPUTE RESOLUTION 152F. Alternative Dispute Resolution.- (1) Notwithstanding anything contained in Chapter XIX any dispute of an assessee lying with any income tax authority, Taxes Appellate Tribunal or Court may be resolved through Alternative Dispute Resolution ...

CHAPTER XVII DOUBLE TAXATION RELIEF Agreement to avoid double taxation.- (1) The Government may enter into an agreement with the Government of any other country for the avoidance of double taxation and the prevention of fiscal evasion with respect to ...

CHAPTER XV IMPOSITION OF PENALTY 1[123. Penalty for not maintaining accounts in the prescribed manner-(l) Where any person, not having income from house property, has, without reasonable cause, failed to comply with the provisions of any order or rule made ...

CHAPTER XIA Transfer Pricing 107A. Definitions.- In this Chapter, unless there is anything repugnant in the subject or context, - "arm’s length price" means a price in a transaction, the conditions (e.g. price, margin or profit split) of which do ...