(1) Where the total income of an assessee, being an individual, who is a resident and an employee of an Indian company engaged in specified knowledge based industry or service, or an employee of its subsidiary engaged in specified knowledge based industry or service (hereafter in this section referred to as the resident employee), includes […]

(1) Irrespective of anything contained in any other provision of this Act, where the total income of an assessee as mentioned in column B of the Table below, includes income of the nature specified in column C of the said Table, the income-tax payable by such assessee, for a tax year, shall be the aggregate

(1) Where the total income of an assessee—(a) includes any income referred to in section 102 or 103 or 104 or 105 or 106 and reflected in the return of income furnished undersection 263; or(b) determined by the Assessing Officer includes any income referred to in any of the said sections, if such income is

(1) Where the total income of an assessee includes any income chargeable under the head “Capital gains”, arising from the transfer of a short-term capital asset––(a) being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust; and(b) the transaction of sale of such

(1) Where the total income of an assessee includes any income arising from the transfer of a long-term capital asset which is chargeable under the head “Capital gains”, the tax payable by the assessee on the total income, subject to sub-sections (2) and (3), shall be the aggregate of—(a) income-tax payable on the total income

(1) Irrespective of anything contained in section 197, the tax payable by an assessee on his total income shall be determined as per the provisions of sub-section (2), if—(a) the total income includes any income chargeable under the head “Capital gains”;(b) the capital gains arise from the transfer of a long-term capital asset being an

(1) Irrespective of anything contained in this Act, but subject to the provisions of Parts A, B and this Part other than sections 200 and 201, the income-tax payable in respect of the total income of a person, being a domestic company, for any tax year, shall, at the option of such person, be computed

(1) Irrespective of anything contained in this Act, but subject to the provisions of Parts A, B and this Part other than sections 199 and 200, the income-tax payable in respect of the total income of an assessee, being a domestic company, specified in column B of the Table below, shall, at the option of

(1) Irrespective of anything contained in this Act but subject to the provisions of Parts A, B and this Part the income-tax payable by a person, being—(a) an individual; or(b) a Hindu undivided family; or(c) an association of persons (other than a co-operative society); or(d) a body of individuals, whether incorporated or not; or(e) an

(1) Irrespective of anything contained in this Act but subject to the provisions of Part A, B and this Part, other than section 204, the income-tax payable for a tax year shall be at the rate of 22%, at the option of a person being aco-operative society resident in India, in respect of the total