Bare Act Search Results
Home Bare Acts Phrase: collection accountSign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free TrialIncome Tax Act, 1961 Section 203A
Title: Tax Deduction and Collection Account Number
State: Central
Year: 1961
.....section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D, if he has not been allotted any tax-deduction account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax deduction account number. (2) Where a tax deduction account number has been allotted to a person, such person shall quote such number, (a) in all challans for the payment of any sum in accordance with the provisions of section 200 ; (b) in all certificates issued in accordance with the provisions of section 203 ; (c) in all the returns delivered in accordance with the provisions of sections 206, 206A and 206B to any income-tax authority ; and (d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue. 2. See rule 114A and Form No. 49B. 3. Inserted by the Finance Act, 2006, with effect from 1st June, 2006. 4. Omitted by the Finance (No. 2) Act, 2009, with effect from 1st October, 2009. quarterly
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 206CA
Title: Tax Collection Account Number
State: Central
Year: 1961
1[(1) Every person collecting tax in accordance with the provisions of section 206C, shall, within such time as may be prescribed2, apply to the Assessing Officer for the allotment of a tax-collection account number. (2) Where a tax collection account number has been allotted to a person, such person shall quote such number- (a) in all challans for the payment of any sum in accordance with the provisions of sub-section (3) of section 206C ; (b) in all certificates furnished under sub-section (5) of section 206C ; (c) in all the returns delivered in accordance with the provisions of subsection (5A) or sub-section (5B) of section 206C to any income-tax authority ; and (d) in all other documents pertaining to such transactions as may be prescribed in the interest of revenue :] 3[Provided that the provisions of this section shall not apply on or after the 1st day of October, 2004.] ________________ 1. Inserted by the Finance Act, 2002, with effect from 1st June, 2002. 2. See Rule 114AA and Form No. 49B. 3. Inserted by the Finance (No. 2) Act, 2004, with effect from 1st October, 2004.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XVII
Title: Collection and Recovery of Tax
State: Central
Year: 1961
.....the public are substantially interested, being debentures listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder, if (a) the interest is paid by the company by an account payee cheque; and (b) the amount of such interest or, as the case may be, the aggregate of the amounts of such interest paid or likely to be paid during the financial year by the company to such individual does not exceed two thousand and five hundred rupees; 3[(vi) any interest payable to the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956), in respect of any securities owned by it or in which it has full beneficial interest; or] 3[(vii) any interest payable to the General Insurance Corporation of India (hereafter in this clause referred to as the Corporation) or to any of the four companies (hereafter in this clause referred to as such company), formed by virtue of the schemes framed under sub-section (1) of section 16 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972), in respect of any securities owned by the.....
View Complete Act List Judgments citing this sectionCollection of Statistics Act 2008 Chapter II
Title: Collection of Statistics
State: Central
Year: 2008
.....as it thinks fit, any power conferred under sub-section (5) for the purpose of the collection of statistics under a direction issued by it under section 3. Section 5 - Power of statistics officer to call for information The statistics officer may, for the purpose of collection of statistics on any specified subject in any geographical unit for which the said officer was appointed-- (a) serve or cause to be served on any informant a notice in writing asking him to furnish the information specified under sub-section (5) of section 4 or cause a information schedule to be given to any informant for the purpose of its being filled up; or (b) cause all questions relating to the subject to be asked from any informant; or (c) seek information through tele fax or telephone or e-mail or in any other electronic mode or in a combination of different modes for different sets of information so specified. Section 6 - Duty of informants The informants who are asked to furnish any information under the provisions of this Act shall be bound to furnish the information so asked in the prescribed manner to the best of knowledge or belief; and in cases where only a portion of a.....
View Complete Act List Judgments citing this sectionCollection of Statistics Act 1953 Section 3
Title: Collection of Statistic
State: Central
Year: 1953
.....labour turnover; (xiii) trade unions and thereupon the provisions of this Act shall apply in relation to those statistics; PROVIDED that (a) nothing contained in this section shall be deemed to authorize a State Government to issue any direction under this Act with respect to the collection of statistics relating lo any matter falling under any of the entries specified in List I in the Seventh .Schedule to the Constitution, or (b) where the Central Government has issued any direction under this section for the collection of statistics relating to any matter, no State Government shall, except with the previous approval of the Central Government, issue any .similar direction for so long as the collection of statistics by the Central Government remains to be completed; or (c) where a State Government has issued a direction under this section for the collection of statistics relating to any matter, the Central Government shall not issue any similar direction for so long as the collection of statistics by the State Government remains to be completed, except in cases where statistics have to be collected with reference to two or more States.
View Complete Act List Judgments citing this sectionCollection of Statistics Act 2008 Section 3
Title: Collection of Statistics
State: Central
Year: 2008
.....otherwise, and thereupon the provisions of this Act shall apply in relation to those statistics: Provided that-- (a) nothing contained in this section shall be deemed to authorise a State Government or Union territory Administration or any local government to issue any direction with respect to the collection of statistics relating to any matter falling under any of the entries specified in List I (Union List) in the Seventh Schedule to the Constitution; or (b) where the Central Government has issued any direction under this section for the collection of statistics relating to any matter, no State Government or Union territory Administration or any local government shall, except with the previous approval of the Central Government, issue any similar direction for so long as the collection of such statistics by the Central Government remain to be completed; or (c) where a State Government or Union territory Administration or any local government has issued a direction under this section for the collection of statistics relating to any matter, the Central Government shall not issue any similar direction for so long as the collection of such statistics by the State.....
View Complete Act List Judgments citing this sectionProvisional Collection Taxes Act, 1931 Amending Act I
Title: Provisional Collection of Taxes (Temporary) Amendment Act, 1957
State: Central
Year: 1931
THE PROVISIONAL COLLECTION OF TAXES (TEMPORARY) AMENDMENT ACT, 1957 [Act, No.12 of 1957] [27th May, 1957] PREAMBLE An Act to amend the Provisional Collection of Taxes Act, 1931 for a temporary period. BE it enacted by Parliament in the Eighth Year of the Republic of India as follows : - 1.Short title:- This act may be called the Provisional Collection of Taxes (Temporary Amendment) Act, 1957. 2.Temporary amendment of sections 4 and 5, Act 16 of 1931:- Where a Bill introduced in Parliament during the period commencing on the 15th day of May, 1957, and ending with the 31st day of December, 1957, contains a declared provision as defined in section 2 of the Provisional Collection of Taxes Act, 1931, sections 4 and 5 of that Act shall have effect in relation to such Bill as if for the words "sixtieth day" in clause (c) of sub-section (2) of section 4 and in sub-section (1) of section 5, the words "one hundred and twentieth day" had been substituted.
View Complete Act List Judgments citing this sectionProvisional Collection Taxes Act, 1931 Amending Act II
Title: Provisional Collection of Taxes (Amendment) Act, 1964
State: Central
Year: 1931
THE PROVISIONAL COLLECTION OF TAXES (AMENDMENT) ACT, 1964 No.45 OF 1964 [22nd December, 1964] PREAMBLE An Act further to amend the Provisional Collection of Taxes Act 1931. BE it enacted by parliament in the Fifteenth Year of the Republic of India as follows :-- 1.Short title and commencement.- (1) This Act may be called the Provisional Collection of Taxes (Amendment) Act, 1964. (2) This Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2.Amendment of sections 4 and 5.- In sections 4 and 5 of the Provisional Collection of Taxes Act, 1931 (16 of 1931), for the words "sixtieth day', wherever they occur, the words "seventh-fifty day' shall be substituted.
View Complete Act List Judgments citing this sectionProvisional Collection Taxes Act, 1931 Complete Act
Title: Provisional Collection Taxes Act, 1931
State: Central
Year: 1931
Preamble1 - PROVISIONAL COLLECTION TAXES ACT, 1931 Section1 - Short title Section2 - Definition Section3 - Power to make declarations under this Act Section4 - Effect of declarations under this Act, and duration thereof Section5 - Certain refunds to be made when declarations cease to have effect Section6 - [Repeal] Rep.by the Repealing Act, 1938 (1 of 1938) s.2 and Sch Amending ActI - PROVISIONAL COLLECTION OF TAXES (TEMPORARY) AMENDMENT ACT, 1957 Amending ActII - PROVISIONAL COLLECTION OF TAXES (AMENDMENT) ACT, 1964
List Judgments citing this sectionCollection of Statistics Act 1953 Preamble 1
Title: Collection of Statistics Act, 1953
State: Central
Year: 1953
COLLECTION OF STATISTICS ACT, 1953 [Act, No.32 of 1953] PREAMBLE An Act to facilitate the collection of statistics of certain kinds relating to industries, trade and commerce. BE it enacted by Parliament as follows:
View Complete Act List Judgments citing this section- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial