Title : Amendment of Section 33ab
State : Central
Year : 1987
in section 33ab of the income-tax act, in sub-section (5), for the words, figures and letters "assessment year commencing on the 1st day of april, 1986, and the four assessment year next following that assessment year", the words, figures and letters " .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 36
State : Central
Year : 1987
in section 36 of the income-tax act, in sub-section (1), after clause (v), the following clause shall be inserted with effect from the 1st day of april, 1988, namely :- '(va) any sum received by the assessee from any of his employees to which the .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 43b
State : Central
Year : 1987
in section 43b of the income-tax act, before the explanation, the following provisos shall be inserted with effect from the 1st day of april, 1988, namely :- "provided that nothing contained in this section shall apply in relation to any sum referred to .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 45
State : Central
Year : 1987
in section 45 of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), for the figures, letters and word "54e and 54f", the figures, letters and word "54e, 54f and 54g" shall be substituted; (b) after sub-section (2), .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 47
State : Central
Year : 1987
in section 47 of the income-tax act, clause (ii) shall be omitted with effect from the 1st day of april, 1988.
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 49
State : Central
Year : 1987
in section 49 of the income-tax act, in sub-section (1), in clause (iii), for sub-clause (b), the following sub-clause shall be substituted with effect from the 1st day of april, 1988, namely :- "(b) on any distribution of assets on the dissolution of a .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 53
State : Central
Year : 1987
in section 53 of the income-tax act, with effect from the 1st day of april, 1988, - (a) in the opening paragraph, - (i) after the words "assessee being an individual", the words "or a hindu undivided family" shall be inserted; (ii) for the words and .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54
State : Central
Year : 1987
in section 54 of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), - (i) for the words "where, in the case of an assessee being an individual", the words, brackets and figure "subject to the provisions of sub- .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54b
State : Central
Year : 1987
in section 54b of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), for the words "where the capital gain arises", the words, brackets and figure "subject to the provisions of sub-section (2), where the capital .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54d
State : Central
Year : 1987
in section 54d of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), for the words "where the capital gain arises", the words, brackets and figure "subject to the provisions of sub-section (2), where the capital .....
View Complete Act List Judgments citing this section