Skip to content

Bare Act Search Results

Bare Acts + AI

From statute to cited judgments

Trial unlocks Semantic Search and AI Brief on judgments that interpret the acts you are researching.

Wealth-tax Act, 1957 Chapter IV

Title: Assessment

State: Central

Year: 1957

Provided that- (a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time upto and inclusive … 1[(1) Every person, if his net wealth or the net wealth of any other person in respect of which he is assessable under this

View Complete Act      List Judgments citing this section

Wealth-tax Act, 1957 Chapter VIII

Title: Miscellaneous

State: Central

Year: 1957

net wealth under sub-section (1) of section 14 (i) for any assessment year commencing prior to the 1st day of April, 1975; or (ii) for any assessment year commencing on or after the 1st day of April,

View Complete Act      List Judgments citing this section

Finance Act 1970 Chapter VI

Title: Other Direct Taxes

State: Central

Year: 1970

following proviso shall be added and shall be deemed to have been added with effect from the 1st day of April, 1969, namely :- "Provided that, in relation to the State of Jammu and Kashmir, this sub-clause … such house or part exceeds one hundred thousand rupees, the amount that shall not be included in the net wealth of the assessee under this clause shall be one hundred thousand rupees;"; (3) after clause (iva), the

View Complete Act      List Judgments citing this section

Brief the judgments behind these acts

Finance Act 1970 Section 26

Title: Amendment of Act 27 of 1957

State: Central

Year: 1970

following proviso shall be added and shall be deemed to have been added with effect from the 1st day of April, 1969, namely :- "Provided that, in relation to the State of Jammu and Kashmir, this sub-clause … such house or part exceeds one hundred thousand rupees, the amount that shall not be included in the net wealth of the assessee under this clause shall be one hundred thousand rupees;"; (3) after clause (iva), the

View Complete Act      List Judgments citing this section

Finance Act, 1987 Section 1

Title: In the case of a person other than a company

State: Central

Year: 1987

45 - Amendment Of Section 192 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, … the rates in force for the financial year in which such income is payable, be equal to the net amount payable under such agreement or arrangement.". Section 51 - Amendment Of Section 197 In section 197 of

View Complete Act      List Judgments citing this section

Finance Act, 1983 Chapter III

Title: Direct Taxes

State: Central

Year: 1983

"not involving the carrying on of any activity for profit" shall be omitted with effect from the 1st day of April, 1984; (b) sub-clause (18), in sub-clause (b), for item (B), the following item shall be substituted … the assessee has invested or deposited the whole or as the case may be any part of the net consideration in the new asset by initially subscribing to such new asset."; (ii) in Explanation 1, - (A)

View Complete Act      List Judgments citing this section

Income Tax Act, 1961 Chapter VI

Title: Aggregation of Income and Set off or Carry Forward of Loss

State: Central

Year: 1961

head Income from house property is a loss, in respect of the assessment years commencing on the 1st day of April, 1995 and the 1st day of April, 1996, such loss shall be first set-off under sub-sections … 1860), or under any law corresponding to that Act in force in any part of India], whether the net result of the computation of the total income of such association or body is a profit or a

View Complete Act      List Judgments citing this section

Wealth-tax Act, 1957 Chapter II

Title: Charge of Wealth-tax and Assets Subject to Such Charge

State: Central

Year: 1957

st day of April, 1993 ], a tax (he reinafter referred to as wealth-tax) in respect of the net wealth on the corresponding valuation date of every individual, Hindu undivided family and company5[at the rate or rates … wealth-tax) contained in this Act], there shall be charged for every3[assessment year] commencing on and from the first day of April, 19574[but before the 1 st day of April, 1993 ], a tax (he reinafter referred to

View Complete Act      List Judgments citing this section

Finance Act, 1995 Section 92

Title: REPEAL OF ACT 38 OF 1974 " The Compulsory Deposit Scheme

State: Central

Year: 1995

Income-tax Payers) Act, 1974 shall, as from the 1st day of April, 1996, stand repealed. SCHEDULE 01: SCHEDULE PART 4 RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME PART[See

View Complete Act      List Judgments citing this section

Finance Act 1968 Chapter IV

Title: Other Direct Taxes

State: Central

Year: 1968

sub-section (1), - (1) after clause (xiv), the following clause shall be inserted with effect from the 1st day of April, 1969, namely :- "(xv) fixed deposits under any scheme framed by the Central Government and notified … assessed being referred to hereafter in this Explanation as the correct value of the debt), or (iii) the net wealth returned by any person is less than seventy-five per cent. of the net wealth as assessed under

View Complete Act      List Judgments citing this section

  • ‹ Prev
  • Last »

Try AI research tools - 7 days free


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial