Title : 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 Repeal of certain enactments The enactments specified in the Schedule are hereby repealed. 3. Savings (1) The repeal by this Act of any enactment shall not-- (a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to; (b) affect the validity, invalidity effect or consequences of anything already done or suffered, or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 sectionTitle : Tax on Accumulated Balance of Recognised Provident Fund
State : Central
Year : 1961
(1) Where the accumulated balance due to an employee participating in a recognised provident fund is included in his total income, owing to the provisions of rule 8 of Part A of the Fourth Schedule not being applicable, the Assessing Officer shall calculate the total of the various sums of tax in accordance with the provisions of sub-rule (1) of rule 9 thereof. (2) Where the accumulated balance due to an employee participating in a recognised provident fund which is not included in his total income under the provisions of rule 8 of Part A of the Fourth Schedule becomes payable, super-tax shall be calculated in the manner provided in sub-rule (2) of rule 9 thereof. View Complete Act List Judgments citing this sectionTitle : Control of Income-tax Authorities
State : Central
Year : 1961
The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification. View Complete Act List Judgments citing this sectionTitle : Income-tax Settlement Commission
State : Central
Year : 1961
(1) The Central Government shall constitute a Commission to be called the Income-tax Settlement Commission for the settlement of cases under this Chapter. (2) The Settlement Commission shall consist of a Chairman and as many Vice Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with direct taxes. (3) The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and, experience in, problems relating to direct taxes and business accounts: Provided that, where a Member of the Board is appointed as the Chairman, Vice-Chairman or as a Member of the..... View Complete Act List Judgments citing this sectionTitle : 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 section