section (1) of section 90 or the Central Government has adopted any agreement under sub-section (1) of section 90A and the assessee does ... comprises solely of profits and gains from business referred to in section 44B or section 44BB or section 44BBA or section 44BBB and such income
carrying on the business shall, if the provisions of sub-section (4) of section 44AD are applicable in his case and his income exceeds ... further that this section shall not apply to the person, who derives income of the nature referred to in section 44B or section 44BBA
Section 44B in The Income Tax Act, 1961
44B. [ Special provision for computing profits and gains of shipping business in the case of non-residents ... Inserted by Act 25 of 1975, Section 8 (w.e.f. 1.4.1976).]
(1) Notwithstanding anything to the contrary contained in sections
process has been admitted by the Adjudicating Authority under section 7 or section 9 or section 10 of the Insolvency and Bankruptcy Code, 2016. Explanation ... comprises solely of profits and gains from business referred to in section 44B or section 44BB or section 44BBA or section 44BBB and such income
provisions from sections 30 to 43C (i.e., up to section 44-section 44 governs insurance business). Section 44A to 44D are the special provisions ... 44B . The charge is levied under section 5 . The subject of the charge is identified under section 44B . Section 44B is not applicable
Section 44B in The Orissa Panchayat Samiti Act, 1959
44B. Presentation of petitions.
(1) The petition shall be presented on one or more ... grounds specified in Section 44-L before the [Civil Judge (Senior Division)] [Substituted vide Orissa
Section 44B in Income Tax Rules, 1962
44B. Grant of tax clearance certificate or refusal.
- Within 60 days of the receipt of the application referred ... existing liabilities under the enactments specified in clause (a) of sub-section (1) of section 230A or that the registration of the document referred
drawn between assessments made under Sub-sections (2) and (4) of Section 172 and that made under Sub-section (7) of the Income ... required to be assessed in accordance with Section 143 in the background of Section 44B and not in accordance with the procedure prescribed
these assessment orders purport to have been made under sub-section (2) of section 44B . In no case the ships were either detained ... section 44A of the Act. The mere fact that the section under which the order is said to have been made is section 44B
Section 44B in The Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961
44B. Pleaders etc, excluded from appearance.
- Notwithstanding anything contained in this ... disability, his authorised agent may appear. Explanation. - For the purposes of this section, the expression "[pleader" includes an advocate, attorney, vakil or any other legal
