Title : Amendment of Section 80-o
State : Central
Year : 1987
in section 80-o of the income-tax act, with effect from the 1st day of april, 1988, - (a) in the opening paragraph, - (i) the portion beginning with the words "or having been received in convertible foreign exchange outside india" and ending with the .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80rra
State : Central
Year : 1987
in section 80rra of the income-tax act, in sub-section (1), for the words "of an amount equal to the fifty per cent. thereof", the following shall be substituted with effect from the 1st day of april, 1988, namely :- "of an amount equal to, - (i) fifty .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80u
State : Central
Year : 1987
in section 80u of the income-tax act, in sub-section (1), for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted with effect from the 1st day of april, 1988.
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 155
State : Central
Year : 1987
in section 155 of the income-tax act, sub-section (12) shall be omitted with effect from the 1st day of april, 1988.
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 192
State : Central
Year : 1987
in section 192 of the income-tax act, with effect from the 1st day of june, 1987, - (a) after sub-section (1), the following sub-sections shall be inserted, namely :- '(2) where, during the financial year, an assessee is employed simultaneously under more .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 194
State : Central
Year : 1987
in section 194 of the income-tax act, in the first proviso, in clause (b), for the words "one thousand rupees", the words "two thousand five hundred rupees" shall be substituted with effect from the 1st day of june, 1987.
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 194a
State : Central
Year : 1987
in section 194a of the income-tax act, with effect from the 1st day of june, 1987, - (a) in sub-section (1), after the proviso, the following explanation shall be inserted, namely :- 'explanation : for the purposes of this section, where any income by way .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 194d
State : Central
Year : 1987
in section 194d of the income-tax act, after the proviso, the following proviso shall be inserted with effect from the 1st day of june, 1987, namely :- "provided further that no deduction shall be made under this section in a case where the amount of such .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 195
State : Central
Year : 1987
in section 195 of the income-tax act, with effect from the 1st day of june, 1987, - (a) for sub-section (1), the following sub-section shall be substituted, namely :- '(1) any person responsible for paying to a non-resident, not being a company, or to a .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 197
State : Central
Year : 1987
in section 197 of the income-tax act, with effect from the 1st day of june, 1987, - (a) in sub-section (1) for the words "where, in the case of any income of any person other than a company", the words, brackets, figure and letter "subject to rules made .....
View Complete Act List Judgments citing this section