Section 183
Application of this Chapter.
About this Act
An Act to consolidate and amend the law relating to income-tax.
The provisions of this Chapter shall apply—
(a) in addition to, or in lieu of, any other basis for determination of tax liability;
(b) as per such guidelines and subject to such conditions, as may be prescribed.
(a) in addition to, or in lieu of, any other basis for determination of tax liability;
(b) as per such guidelines and subject to such conditions, as may be prescribed.