Title : Appeals and Revision
State : Central
Year : 1961
1 [A.-Appeals 2 [***] to the Deputy Commissioner (Appeals) and Commissioner (Appeals) ________________________ 1. Substituted for the heading and section 246 by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to its substitution sub-heading along with section 246 were amended by the Finance Act, 1964, w.e.f. 1-4-1964, Finance Act, 1966, w.e.f. 1-4-1967, Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971, Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976, Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Finance Act, 1979, w.e.f. 1-6-1979, Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, Finance Act, 1984, w.e.f. 1-4-1985, Finance Act, 1987, w.e.f. 1-4-1988 and Finance Act, 1988, with retrospective effect from 1-4-1988/1-6-1987. 2. "or applications" omitted..... View Complete Act List Judgments citing this sectionTitle : Purchase by Central Government of Immovable Properties in Certain Cases of Transfer
State : Central
Year : 1961
The provisions of this Chapter shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different areas. Section 269UA - Definitions In this Chapter, unless the context otherwise requires, (a) agreement for transfer means an agreement, whether registered under the Registration Act, 1908 (16 of 1908) or not, for the transfer of any immovable property ; (b) apparent consideration, (1) in relation to any immovable property in respect of which an agreement for transfer is made, being immovable property of the nature referred to in sub-clause (i) of clause (d), means, (i) if the immovable property is to be transferred by way of sale, the consideration for such transfer as specified..... View Complete Act List Judgments citing this sectionState : Central
Year : 1994
SERVICE TAX - CHAPTER V OF THE FINANCE ACT, 1994 Service Tax Chapter V of the Finance Act, 1994 Section 64 . Extent, commencement and application . (1) This Chapter extends1 to the whole of India except the State of Jammu and Kashmir. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable services provided on or after the commencement of this chapter. 2[Section 65. Definitions . - In this Chapter, unless the context otherwise requires, -- (1) " actuary " has the meaning assigned to it in clause (1) of section 2 of the Insurance Act, 1938 (4 of 1938); (2) " advertisement " includes any notice, circular, label, wrapper, document, hoarding or any other audio or..... List Judgments citing this sectionTitle : Special Provisions Relating to Avoidance of Tax
State : Central
Year : 1961
1[(1) Any income arising from an international transaction shall be computed having regard to the arms length price. Explanation : For the removal of doubts, it is hereby clarified that the allowance for any expense or interest arising from an international transaction shall also be determined having regard to the arms length price. (2) Where in an international transaction, two or more associated enterprises enter into a mutual agreement or arrangement for the allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided to any one or more of such enterprises, the cost or expense allocated or apportioned to, or, as the case may be, contributed by, any such..... View Complete Act List Judgments citing this sectionTitle : Offences and Prosecutions
State : Central
Year : 1961
Whoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine. Section 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 1[If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.] ______________________________ 1. Inserted by the Finance Act, 2002,..... View Complete Act List Judgments citing this sectionTitle : Miscellaneous
State : Central
Year : 1961
(1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule, any assessee creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever) of, any of his assets in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee as a result of the completion of the said proceeding or otherwise : Provided that such charge or transfer shall not be void if it is made - (i) for adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice of such tax or other sum payable by the..... View Complete Act List Judgments citing this sectionTitle : Return of Income, Assessment, Etc.
State : Karnataka
Year : 1957
(1) Every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax1 [or every person who holds land under plantation crop the total extent of which is not less than2 [fifteen acres]] shall furnish to the 3 [Assistant Commissioner of AgriculturalIncome-tax] so as to reach him before the 4 [expiry of four months from the end of the previousyear] a return in the prescribed form and verified in the prescribed manner, setting forth his total agricultural income during the previous year: 5 [Provided that the return of agricultural income for the previous year ending on or after the 31st March, 1982, but before the date of commencement of the Karnataka Agricultural Income-tax (Amendment) Act, 1983 shall be..... View Complete Act List Judgments citing this sectionTitle : Double Taxation Relief
State : Central
Year : 1961
1(1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,-- (a) for the granting of relief in respect of-- (i) income on which have been paid both income-tax under this Act and income-tax in that country or specified territory, as the case may be, or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country or specified territory, as the case may be, to promote mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, or (c) for exchange of information for the prevention of evasion or avoidance..... View Complete Act List Judgments citing this sectionTitle : Requirement as to Mode of Acceptance, Payment or Repayment in Certain Cases to Counteract Evasion of Tax
State : Central
Year : 1961
1 [CHAPTER XX-B REQUIREMENT AS TO MODE OF 2 [ACCEPTANCE, PAYMENT OR] REPAYMENT IN CERTAIN CASESTO COUNTERACT EVASION OF TAX _________________________ 1. Chapter XX-B inserted by the Income-tax (Second Amendment) Act, 1981,w.e.f. 11-7-1981. 2.Inserted by the Finance Act, 1984, w.e.f. 1-4-1984. View Complete Act List Judgments citing this sectionTitle : Recovery of Tax and Penalties
State : Karnataka
Year : 1957
(1) Any amount specified as payable in a notice of demand under section 31 or an order under section 32,1[section 32A,] section 34 or section 35, shall be paid within the time, at the place and to the person mentioned in a notice or order or if a time is not so mentioned, then on or before the first day of the second month following the date of the service of the notice or order and any assessee failing so to pay shall be deemed to be in default: 2[Proviso x x x] (2) If an assessee makes an application within the time mentioned 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 tax due, in instalments not exceeding four in number..... View Complete Act List Judgments citing this section