Title : Amendment of Section 54e
State : Central
Year : 1987
in section 54e of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), for the words "capital asset, not being a short-term capital asset", the words "long-term capital asset" shall be substituted; (b) in sub-section .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54f
State : Central
Year : 1987
in section 54f 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 55
State : Central
Year : 1987
in section 55 of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), in clause (b), for the words "cost of any improvement", in relation to a capital asset, - ', the following shall be substituted, namely :- '"cost .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 56
State : Central
Year : 1987
in section 56 of the income-tax act, in sub-section (2), after clause (ib), the following clause shall be inserted with effect from the 1st day of april, 1988, namely :- '(ic) income referred to in sub-clause (x) of clause (24) of section 2, if such .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 57
State : Central
Year : 1987
in section 57 of the income-tax act, after clause (i), the following clause shall be inserted with effect from the 1st day of april, 1988, namely :- '(ia) in the case of income of the nature referred to in sub-clause (x) of clause (24) of section 2 which .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 70
State : Central
Year : 1987
in section 70 of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (1), - (i) the brackets and figure "(1)" shall be omitted; (ii) the words 'other than "capital gains"' shall be omitted; (b) sub-section (2) shall be .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 72
State : Central
Year : 1987
in section 72 of the income-tax act, in sub-section (1), the portion beginning with the words "where the assessee" and ending with the words "of that section or" shall be omitted with effect from the 1st day of april, 1988.
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80c
State : Central
Year : 1987
in section 80c of the income-tax act, with effect from the 1st day of april, 1988, - (a) in sub-section (2), for clause (h), the following clause shall be substituted, namely :- '(h) where the assessee is an individual or a hindu undivided family or where .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80cc
State : Central
Year : 1987
in section 80cc of the income-tax act, - (a) in sub-section (3), in clause (c), for the words, figures and letters "the 1st day of april, 1987", the words, figures and letters "the 1st day of april, 1990" shall be substituted; (b) in sub-section (5), for .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80g
State : Central
Year : 1987
in section 80g of the income-tax act, in sub-section (5), in clause (i), for the words, brackets, figures and letter "or clause (23c)", the words, brackets, figures and letters "or clause (23aa) or clause (23c)" shall be substituted with effect from the .....
View Complete Act List Judgments citing this section