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Home Bare Acts Phrase: citIncome Tax Act, 1961 Chapter XIII
Title: Income-tax Authorities
State: Central
Year: 1961
.....may also determine the interest or penalty, if any, payable or imposable accordingly : Provided further that where a person has paid or made satisfactory arrangements for payment of all the amounts referred to in clauses (ii), (iia) and (iii) or any part thereof, the Assessing Officer may, with the previous approval of the Chief Commissioner or Commissioner, release the assets or such part thereof as he may deem fit in the circumstances of the case. 20. Prior to omission, sub-section (6) stood as under : (6) The assets retained under sub-section (5) may be dealt with in accordance with the provisions of section 132B. 21. Prior to omission, sub-section (7) stood as under : (7) If the Assessing Officer is satisfied that the seized assets or any part thereof were held by such person, for or on behalf of any other person, the Assessing Officer may proceed under sub-section (5) against such other person and all the provisions of this section shall apply accordingly. 22. Substituted for one hundred and eighty days from the date of the seizure by the Finance Act, 2002, with effect from 1st June, 2002. 23. Substituted for under clause (c) of section 158BC by the Finance.....
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Chapter 3
Title: Income-tax Authorities
State: Karnataka
Year: 1957
.....Where an order under clause (a) is issued, then for the purposes of any case or person in respect of which any such order applies, reference in this Act or in any rule made thereunder to the2[Assistant Commissioner of Agricultural Income-tax] shall be deemed to be reference to the2[Deputy Commissioner of Agricultural Income-Tax;]] 4[(2B) (a) The Commissioner may, by general or special order in writing, direct that the powers conferred on the2[Assistant Commisioner of Agricultural Income-tax] by or under this Act, shall, in respect of any specified case or classes of cases or of any specified persons or classes of persons, be exercised by the2[Agricultural Income-tax Officer.] (b) Where an order under clause (a) is issued, then for the purpose of any case or person in respect of which or whom any such order applies, reference in this Act or in any rule made thereunder to the2[Assistant Commissioner of Agricultural Income-tax] shall be deemed to be reference to the2[Agricultural Income-tax Officer.]] (3) The State Government may, by notification in the official Gazette, empower any officers other than the authorities specified in sub-section (1) to exercise such powers and.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Complete Act
Title: Income Tax Act, 1961
State: Central
Year: 1961
.....tax by the employer from the employee Section115WKB - Deemed payment of tax by employee Section115WL - Application of other provisions of this Act Section115WM - Chapter XII-H not to apply after a certain date Chapter XIII Section116 - Income-tax authorities Section117 - Appointment of income-tax authorities Section118 - Control of income-tax authorities Section119 - Instructions to subordinate authorities Section120 - Jurisdiction of income-tax authorities Section121 - [Omitted] Section121A - [Omitted] Section122 - [Omitted] Section123 - [Omitted] Section124 - Jurisdiction of Assessing Officers Section125 - [Omitted] Section125A - [Omitted] Section126 - [Omitted] Section127 - Power to transfer cases Section128 - [Omitted] Section129 - Change of incumbent of an office Section130 - [Omitted] Section130A - [Omitted] Section131 - Power regarding discovery, production of evidence, etc. Section132 - Search and seizure Section132A - Powers to requisition books of account, etc. Section132B - Application of seized or requisitioned assets Section133 - Power to call for information Section133A - Power of survey Section133B - Power to collect certain.....
List Judgments citing this sectionAgricultural Income-tax Act, 1957 Section 17
Title: Income-tax Authotities
State: Karnataka
Year: 1957
.....Where an order under clause (a) is issued, then for the purposes of any case or person in respect of which any such order applies, reference in this Act or in any rule made thereunder to the2[Assistant Commissioner of Agricultural Income-tax] shall be deemed to be reference to the2[Deputy Commissioner of Agricultural Income-Tax;]] 4[(2B) (a) The Commissioner may, by general or special order in writing, direct that the powers conferred on the2[Assistant Commisioner of Agricultural Income-tax] by or under this Act, shall, in respect of any specified case or classes of cases or of any specified persons or classes of persons, be exercised by the2[Agricultural Income-tax Officer.] (b) Where an order under clause (a) is issued, then for the purpose of any case or person in respect of which or whom any such order applies, reference in this Act or in any rule made thereunder to the2[Assistant Commissioner of Agricultural Income-tax] shall be deemed to be reference to the2[Agricultural Income-tax Officer.]] (3) The State Government may, by notification in the official Gazette, empower any officers other than the authorities specified in sub-section (1) to exercise such powers and.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 116
Title: Income-tax Authorities
State: Central
Year: 1961
There shall be the following classes of income-tax authorities for the purposes of this Act, namely : (a) The Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), (b) Directors General of Income-tax or Chief Commissioners of Income-tax, (c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals), (cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals), 1[(cca) Joint Directors of Income-tax or Joint Commissioners of Income tax,] (d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals), (e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax, (f) Income-tax Officers, (g) Tax Recovery Officers, (h) Inspectors of Income-tax. ________________________ 1. Inserted by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 120
Title: Jurisdiction of Income-tax Authorities
State: Central
Year: 1961
.....anything contained in any direction or order issued under this section, or in section 124, the Board may, by notification in the Official Gazette, direct that for the purpose of furnishing of the return of income or the doing of any other act or thing under this Act or any rule made thereunder by any person or class of persons, the income-tax authority exercising and performing the powers and functions in relation to the said person or class of persons shall be such authority as may be specified in the notification. ________________________________ 1. Inserted by the Finance Act, 2006, with retrospective effect from 1st April, 1988. 2. Inserted by the Finance Act, 2007, with retrospective effect from 1st June, 1994. 3. Inserted by the Finance Act, 2007, with retrospective effect from 1st October, 1996. 4. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998. 5. Substituted for Deputy Director by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Chapter 2
Title: Charge of Agricultural Income-tax
State: Karnataka
Year: 1957
.....regard to tea, coffee and rubber 8. Assessment of agricultural income in regard to tea,1[coffee and rubber] In the case of cultivation and manufacture of tea,1[coffee and rubber] the agricultural income for the purposes of this Act shall be deemed to be that portion of the income from cultivation, manufacture and sale computed under the2[Income-tax Act, 1961 (Central act 43 of 1961)] which is excluded from taxation under that Act as being agricultural income, after deducting from the said portion any allowance authorized by this Act in so far as the same has not been allowed in the computation of the income for the purposes of the2[Income-tax Act, 1961 (Central Act 43 of 1961)] ________________________ 1. Inserted by Act 7 of 2003 w.e.f. 1.4.2002 2. Substituted by Act 29 of 1976 w.e.f. 1.4.1975 Section 9 - Assessment of a Hindu undivided Family (1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such. (2) In the case of a Marumakkattayam tarwad or Aliyasantana family, the total agricultural income of the tarwad or family shall be assessed on the karnavan of the tarwad or the manager of.....
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 117
Title: Appointment of Income-tax Authorities
State: Central
Year: 1961
(1) The Central Government may appoint such persons as it thinks fit to be income-tax authorities. (2) Without prejudice to the provisions of sub-section (1), and subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, the Central Government may authorise the Board, or a Director General, a Chief Commissioner or a Director or a Commissioner to appoint income-tax authorities below the rank of an 1[Assistant Commissioner or Deputy Commissioner]. (3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority authorised in this behalf by the Board may appoint such executive or ministerial staff as may be necessary to assist it in the execution of its functions. _________________________________ 1. Substituted for Assistant Commissioner by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998.
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Complete Act
Title: Agricultural Income-tax Act, 1957
State: Karnataka
Year: 1957
.....title, extent and commencement Section 2 - Definitions Chapter 2 Section 3 - Charge of Agricultural Income-Tax Section 4 - Application of the Act Section 5 - Computation of agricultural Income Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,. Section 5B - [Omitted] Section 6 - Assessment of income derived from lands partly within the State and party without Section 7 - Method of accounting Section 7A - Accounts to be maintained by certain assessees Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber Section 9 - Assessment of a Hindu undivided Family Section 10 - Liability of Court of Wards, Administrator-General, etc. Section 11 - Income from settlement, disposition etc. Section 12 - Exemption from assessment of income-tax Section 12A - Power of State Government to reduce, excempt or remit tax Section 13 - [Omitted] Section 14 - Non-residents Section 15 - Carrying forward of loss Section 16 - Certificate in respect of payment of tax by companies Chapter 3 Section 17 - Income-Tax Authotities Section 17A - Powers of Comissioner to transfer cases Chapter 4 Section 18 - Return of Income .....
List Judgments citing this sectionCompanies (Surcharge on Income-tax) Act, 1971 [Repealed] Preamble 1
Title: Companies (Surcharge on Income-tax) Act, 1971
State: Central
Year: 1971
COMPANIES (SURCHARGE ON INCOME-TAX) ACT, 1971 [Act, No. 62 of 1971] [23rd December, 1971] PREAMBLE An Act to provide for the levy of a surcharge on income-tax payable in advance by companies during the financial year 1971-72 under the Income-tax Act, 1961. BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows: -
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