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Bengal Agricultural Income Tax Act, 1944 Rule 5

Title: Rule 5 .

State: West Bengal

Year: 1944

of the act is in respect of a common charge incurred for the purpose of deriving both agricultural income assessable under the act and income chargeable under the indian income tax act 1922 such allowance shall except

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Income Tax Act, 1961 Section 5

Title: Scope of Total Income

State: Central

Year: 1961

1 subject to the provisions of this act the total income of any previous year of a person who is a resident includes all income from whatever source derived

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INCOME TAX ACT, 1961 Chapter V

Title: INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

State: Central

Year: 1961

all income arising to any person by virtue of a transfer whether revocable or not and whether effected before or … all income arising to any person by virtue of a transfer whether revocable or not and whether effected before or after the commencement of this act

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Income Tax Act, 1922 Section 5

Title: INCOME TAX AUTHORITIES

State: Central

Year: 1922

consist of one or re persons appointed by the governor general in council 3 there shall be a commissioner of income tax for each province who shall be appointed by the governor general in council after consideration … and the assistant commissioner shall be deemed to be references to the assistant commissioner and the commissioner respectively 5 the board of inland revenue may by notification in the gazette of india appoint commissioners of income tax

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Bengal Agricultural Income Tax Act, 1944 Chapter 5

Title: CHAPTER 5 Machinery of assessment

State: West Bengal

Year: 1944

4 of section 24 and subsection 3 of this section shall not except with the permission of the commissioner be exercised by the agricultural income tax officer in the case of agricultural income which is assessed under … maximum amount which is not chargeable to agricultural income tax shall furnish a return in the prescribed form verified in the prescribed manner setting forth his total agricultural income and except in the of a company firm

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Agricultural Income-tax Act, 1957 Chapter 5

Title: Recovery of Tax and Penalties

State: Karnataka

Year: 1957

in the notice of demand in section 31 for being allowed to pay the tax due the3 assistant commissioner of agricultural income tax may in his discretion by order in writing allow the assessee to pay the … 1982 2 omitted by act 29 of 1976 w e f 1 4 1975 3 substituted by act 5 of 1993 w e f 9 11 1992 4 substituted by act 23 of 1985 w e f

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Tax on Lotteries Act, 2004 Chapter V

Title: Return, Assessment, Payment, Recovery and Collection of Tax

State: Karnataka

Year: 2004

promoter or person liable to get himself registered under this act shall submit a return to the assistant commissioner for such period and within such period and in such manner containing such particulars as may be prescribed … person shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him 5 while making any assessment under sub section 4 the assistant commissioner may also direct the promoter to pay

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Agricultural Income-tax Act, 1957 Section 5

Title: Computation of Agricultural Income

State: Karnataka

Year: 1957

director or of such person as the case may be if in the opinion of the 6 assistant commissioner of agricultural income tax any such expenditure is excessive or unreasonable having regard to the legitimate business needs … for the purpose of deriving the agricultural income a sum equivalent to such percentage on the written down value thereof as may in any case or class of cases be prescribed and where the buildings have been

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Income Tax Act, 1961 Chapter 5

Title: CHAPTER 5 INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE'S TOTAL INCOME

State: Central

Year: 1961

section 60 transfer of income where there is no transfer of assets all income arising to any person by virtue of a transfer … 60 transfer of income where there is no transfer of assets all income arising to any person by virtue of a transfer whether revocable or not and whether effected before or after the commencement of this act

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The Maharashtra Agricultural Income Tax Act, 1962 Section 5

Title: SCOPE OF TOTAL AGRICULTURAL INCOME Subject to the provisions of this Act, the total agricultural income of any previous

State: Maharashtra

Year: 1962

a any agricultural income derived from land situated outside the state or b any agricultural income derived from property held under trust

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