117A. 82[In respect of assessment relating to an assessment year commencing on or before the first day of April, 1988, the Assessing Officer] may reduce or waive the interest payable […]
115A. For the purpose of computing capital gains arising from the transfer of a capital asset being shares in, or debentures of, an Indian company, in the case of an […]
115 . 71[(1)] The rate of exchange for the calculation of the value in rupees of any income accruing or arising or deemed to accrue or arise to the assessee […]
114H. (1) An account shall be treated as a reportable account beginning as on the date it is identified as such pursuant to the due diligence procedure specified in sub-rule […]
114G. (1) The following information shall be maintained and reported by a reporting financial institution in respect of each reportable account, namely:— (a) the name, address, taxpayer identification number (assigned […]
114F. For the purpose of this rule and rules 114G and 114H,- (1) “financial account” means an account (other than an excluded account) maintained by a financial institution, and includes- […]