Title : Proof of Entries in Records or Documents
State : Central
Year : 1961
Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either by the production of the records or other documents in the custody of the income-tax authority containing such entries, or by the production of a copy of the entries certified by the income-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody. View Complete Act List Judgments citing this sectionTitle : Taxation Laws (Amendment) Act, 2001
State : Central
Year : 1961
THE TAXATION LAWS (AMENDMENT) ACT, 2001 [Act, No. 4 of 2001] [20th March, 2001] PREAMBLE An Act further to amend the Finance Act, 2000 and the Income-tax Act, 1961. BE it enacted by Parliament in the Fifty-second Year of the Republic of India as follows: -- 1. Short title and commencement - (1) This Act may be called the Taxation Laws (Amendment) Act, 2001. (2) It shall be deemed to have come into force on the 3rd day of February, 2001. 2. Amendment of section 2 - In section 2 of the Finance Act, 2000 (10 of 2000.) (hereinafter referred to as the principal Act),-- (a) in sub-section (4),-- (i) In clause (a), for the words "ten per cent.", the words "twelve per cent." shall be substituted; (ii) In clause (b), for the words "eleven per cent.", the words..... View Complete Act List Judgments citing this sectionState : Central
Year : 1922
INCOME TAX ACT, 1922 INCOME TAX ACT, 1922 11 of 1922 An Act to consolidate and amend the law relating to Income-tax and Super-tax. WHEREAS it is expedient to consolidate and amend the law relating to Income-tax and Super-tax; It is hereby enacted as follows:" SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Indian Income-tax Act, 1922. (2) It extends to the whole of British India, including P.1 British Baluchistan and the Sonthal Parganas, and applies also, within the dominions of Princes and Chiefs in India in alliance with His Majesty, to British subjects in those dominions who are in the service of the Government of India or of a local -authority established in the exercise of the powers of the Governor General in Council in that behalf, and..... List Judgments citing this sectionState : Central
Year : 1961
INCOME TAX ACT, 1961 INCOME TAX ACT, 1961 43 of 1961 [AS AMENDED BY FINANCE ACT, 2003] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows : CHAPTER 1 PRELIMINARY Section 1 Short title, extent and commencement (1) This Act may be called the Income-tax Act, 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962. Section 2 Definitions 1 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.[(1) "advance tax" means the advance tax payable in accordance with the provisions of Chapter XVII-C;] 2 Renumbered as clause (1A) by the Direct Tax Laws (Amendment) Act,..... List Judgments citing this sectionTitle : Direct-tax Laws (Miscellaneous) Repeal Act, 2000
State : Central
Year : 1971
THE DIRECT-TAX LAWS (MISCELLANEOUS) REPEAL ACT, 2000 [Act, No. 20 of 2000] [9th June, 2000] PREAMBLE An Act to repeal certain enactments relating to direct taxes. Be it enacted by parliament in the Fifty-first Year of the Republic of India as follows:-- 1. Short title This Act may be called the Direct-tax Laws (Miscellaneous) Repeal Act, 2000. 2. Repeal of certain enactments The enactments specified in the Schedule are hereby repealed. 3. Savings (1) The repeal by this Act of any enactment shall not-- (a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; (b) affect the validity, invalidity effect or consequences of anything already done or suffered, or any right, title, in immunity, obligation or liability..... View Complete Act List Judgments citing this sectionTitle : Inspection, Etc., of Reports
State : Central
Year : 1957
No person shall be entitled to inspect, or obtain copies of, any reports made by any Wealth-tax Authority to the Settlement Commission; but the Settlement Commission may, in its discretion, furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee: Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on the record against him in any such report, the Settlement Commission shall, on an application made in this behalf and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose. View Complete Act List Judgments citing this sectionTitle : Income from House Property
State : Central
Year : 1961
The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head Income from house property. View Complete Act List Judgments citing this sectionTitle : Revocable Transfer of Assets
State : Central
Year : 1961
All income arising to any person by virtue of a revocable transfer of assets shall be chargeable to income-tax as the income of the transferor and shall be included in his total income. View Complete Act List Judgments citing this sectionTitle : Total Income
State : Central
Year : 1961
In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter VII. View Complete Act List Judgments citing this sectionTitle : Determination of Tax Where Total Income Includes Income on Which No Tax is Payable
State : Central
Year : 1961
Where there is included in the total income of an assessee any income on which no income-tax is payable under the provisions of this Act, the assessee shall be entitled to a deduction, from the amount of income-tax with which he is chargeable on his total income, of an amount equal to the income-tax calculated at the average rate of income-tax on the amount on which no income-tax is payable. View Complete Act List Judgments citing this section