Title : Income-tax
State : Central
Year : 1975
(1) Subject to the provisions of sub-sections (2), (3) and (4), for the assessment year commencing on the 1st day of April, 1975, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraphs E and F of that Part apply, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income, in addition to total income and the total income exceeds six thousand rupees, then, - (a) the net..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1988
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1988, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds, - (i) in a case to..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 2001
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2001, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act), shall be increased, - (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net..... View Complete Act List Judgments citing this sectionTitle : Incoeme-tax
State : Central
Year : 1974
(1) Subject to the provisions of sub-sections (2), (3) and (4), for the assessment year commencing on the 1st day of April, 1974, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) In the cases to which Paragraphs A, B and D of that Part apply, by a surcharge for purposes of the Union; (b) in the cases to which Paragraph C of that Part applies, by a surcharge for purposes of the Union and a special surcharge for purposes of the Union; and (c) in the cases to which Paragraphs E and F of that Part apply, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 2000
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2000, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) shall be increased,- (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1981
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the first day of April, 1981, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in addition to total income, and the total income exceeds twelve thousand rupees,..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1984
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1984, income-tax shall be charged at the rates specified in Part I of the First Schedule and shall be increased, - (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein : Provided that where an assessee, being a company, has made, during the financial year commencing on the 1st day of April, 1983, any deposit with the Industrial Development Bank of India established under the Industrial Development Bank of India Act, 1964 (18 of 1964) under the Companies Deposits (Surcharge..... View Complete Act List Judgments citing this sectionTitle : Income-tax
State : Central
Year : 1993
(1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 1993, income-tax shall charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) shall be increased, - (a) in the cases to which Paragraphs A, B, C, and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner provided therein. (2) In the cases to which Sub-Paragraph I or Sub-Paragraph II of Paragraph A of Part I of the First Schedule applies, where the assessee..... View Complete Act List Judgments citing this sectionTitle : Finance Act 1968
State : Central
Year : 1968
THE FINANCE ACT, 1968 [Act No. 19 of 1968] [11th May 1968] PREAMBLE An Act to give effect to the financial proposals of the Central Government for the financial year 1968-69 Be nit enacted by Parliament in the Nineteenth Year of the Republic of India as follows :- View Complete Act List Judgments citing this sectionState : Kerala
Year : 1968
THE KERALA LAND TAX (AMENDMENT) ACT, 1968 [1] THE KERALA LAND TAX (AMENDMENT) ACT, 1968 [1] (Act 22 of 1968) An Act to amend the Kerala land Tax Act, 1961 Preamble.- WHEREAS it is expedient to amend the Kerala land Tax Act, 1961, for the purposes hereinafter appearing; BE it enacted in the Nineteenth Year of the Republic of India as follows:- 1. Short title and commencement.- (1) This Act may be called the Kerala land Tax (Amendment) Act, 1968. (2) It shall be deemed to have come into force on the 1 st day of April, 1968. 2. Amendment of section 5.- In section 5 of the Kerala Land Tax Act, 1961 (13 of 1961) (hereinafter referred to as the principal Act), to sub-section (1), the following proviso shall be added, namely:- "Provided that, with effect on and from the 1 st day of..... List Judgments citing this section