rupees, or both. (2) Such rules may provide that penalties which are double of those mentioned in sub-section (1) may be inflicted in cases
shall be punishable, for the second and for each subsequent offence, with double the penalty provided for that offence
mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding ... granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies
again convicted of an offence under this Act shall be punishable with double the penalty provided for the latter offence
tenant, by way of damages, such sum not exceeding double the amount of rent or other charges paid by the tenant and the costs
such books are not kept on accrual basis and according to the double entry system of accounting.] (4) [ [*] [Substituted by Act 31 of 1965, Section
agreement under section 90 for the relief or avoidance of double taxation, income-tax, by deduction or otherwise, under the law in force in that ... agreement under section 90 for the relief or avoidance of double taxation and he proves that he has paid income-tax by deduction or otherwise
shall be deemed to include-- (a) the granting of disability and double or triple indemnity accident benefits, if so provided in the contract of insurance
terms of any agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation which may be entered
Adoption by Central Government of agreement between specified associations for double taxation relief. [ Inserted by Act 21 of 2006, Section ... mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding