Title : Amendment of Section 195
State : Central
Year : 1965
In section 195 of the Income tax Act, in sub section (1), the words "and super tax", wherever they occur, shall be omitted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 197
State : Central
Year : 1965
In section 197 of the Income tax Act, (i) in sub section (1), (a) the words "or super tax", wherever they occur, and the words "or the total world income" shall be omitted; (b) in clause (b), for the word "super tax", the word "income tax" shall be substituted; (ii) in sub section (2), the words "and super tax" shall be omitted; (iii) in sub section (3), (a) for the words and figures "sections 84 and 101", the word and figures "section 84" shall be substituted; (b) the words, brackets and figures "and sub section (2) of section 101" shall be omitted, (c) for the words and figures "sections 85 and 101", the word and figures "section 85" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 199
State : Central
Year : 1965
In section 199 of the Income tax Act, for the words "income tax or super tax, as the case may be,", the word "tax" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 203
State : Central
Year : 1965
In section 203 of the Income tax Act, for the words "income tax or super tax", wherever they occur, the word "tax" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 206
State : Central
Year : 1965
In section 206 of the Income tax Act, in clause (c) of sub section (1), the words "and super tax" shall be omitted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 209
State : Central
Year : 1965
In section 209 of the Income tax Act, (i) in clause (a), (a) in sub clauses (ii) and (iii), the words "and super tax", wherever they occur, shall be omitted; (b) in sub clause (iv), the words "and super tax" and the brackets and letter "(b)" shall be omitted; (ii) clause (b) shall be omitted; (iii) in the Explanation, for the words, brackets and letters "clauses (a) and (b)", the word, brackets and letter "clause (a)" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Sections 213 to 217, 220, 243and 244
State : Central
Year : 1965
In sections 213 to 217, 220, 243 and 244 of the Income tax Act, for the words "four per cent.", the words "six per cent." shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 226
State : Central
Year : 1965
In section 226 of the Income tax Act, for sub section (5), the following shall be substituted, namely : "(5) The Income tax Officer may, if so authorised by the Commissioner by general or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable property in the manner laid down in the Third Schedule.". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 235
State : Central
Year : 1965
In section 235 of the Income tax Act, for clause (b), the following clause shall be substituted, namely : "(b) where the shareholder (i) is not a company, the amount of income tax payable by him under this Act but not exceeding income tax calculated at the rate of twenty five per cent., and (ii) is a company, twenty five per cent., on that portion of the dividend which is attributable to the profits of the company assessed to agricultural income tax,". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 236
State : Central
Year : 1965
In section 236 of the Income tax Act, in clause (iii) of Explanation 2, for the words and figures "sections 88 and 100", the word and figures "section 88" shall be substituted. View Complete Act List Judgments citing this section