Title : Special Provisions Relating to Certain Incomes of Non-residendts
State : Central
Year : 1961
1[Chapter XII- A Special provisions relating to certain incomes of non-residents ______________________ 1.Chapter XII-A, consisting of sections 115C, 115D, 115E, 115F, 115G, 115H and 115-I, inserted by the Finance Act, 1983, w.e.f. 1-6-1983. View Complete Act List Judgments citing this sectionTitle : Special Procedure for Assessment of Search Cases
State : Central
Year : 1961
1[CHAPTER XIV-B SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES ________________________ 1. Chapter XIV-B, consisting of sections 158B to 158BH, inserted by the Finance Act, 1995, w.e.f. 1-7-1995. Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases" was inserted along with section 158B by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later on omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. View Complete Act List Judgments citing this sectionTitle : Special Provision Applicable to Firms
State : Central
Year : 1961
1 [A.-Assessment of firms] ________________________ 1. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. Section 182 - [Omitted] 1[***] ______________________________ 1. Omitted by the Finance Act, 1992, with effect from 1st April, 1993. Section 183 - [Omitted] 1[***] ________________________________ 1. Omitted by the Finance Act, 1992, with effect from 1st April, 1993. Section 184 - Assessment as a firm (1) A firm shall be assessed as a firm for the purposes of this Act, if (i) the partnership is evidenced by an instrument; and (ii) the individual shares..... View Complete Act List Judgments citing this sectionTitle : Acquisition of Immovable Properties in Certain Cases of Transfer to Counteract Evasion of Tax
State : Central
Year : 1961
1[CHAPTER XX-A ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX _________________________ 1. Chapter XX-A, consisting of sections 269A to 269S, inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 15-11-1972 and ceased to operate in respect of transfer of immovable property made after 30-9-1986. View Complete Act List Judgments citing this sectionTitle : Finance Act, 1970
State : Central
Year : 1970
View Complete Act List Judgments citing this sectionTitle : Refunds
State : Karnataka
Year : 1957
(1) If any person satisfies the1[Assistant Commissioner of Agricultural Income-tax] that the amount of agricultural income-tax paid by him or on his behalf or treated as paid on his behalf for any year exceeds the amount with which such person is properly chargeable under this Act, for that year, he shall be entitled to a refund of any such excess. (2) The1[Joint Commissioner] in the exercise of his appellate powers, the Commissioner2[or the1[Additional Commissioner]] in the exercise of his3[x x x] revisional powers, if satisfied to the like effect, shall cause a refund to be made by the1[Assistant Commissioner of Agricultural Income-tax] of any amount found to have been wrongly paid or paid in excess. (3) Where agricultural income of one person is included under any provision of..... View Complete Act List Judgments citing this sectionTitle : Levy of Surcharge on Income-tax Payable by Companies During 1971-72
State : Central
Year : 1971
(1) Every company which is liable to pay advance tax under Section 210 or Section 212 of the Income-tax Act during the financial year commencing on the 1st day of April, 1971, shall, in addition to the advance tax so payable, pay to the credit of the Central Government on or before the15th day of March, 1972, a further sum, by way of surcharge on income-tax, calculated at the rate of two and one-half per cent, of the amount specified in sub-section (2). (2) The amount referred to in sub-section (1) shall be (i) In a case where advance tax is required to be paid by an order under sub-section (1) or sub-section (3) of Section 210 of the Income-tax Act, the amount specified in such order; (ii) In a case where advance tax is payable under sub-section (1) or sub- section (2) or..... View Complete Act List Judgments citing this sectionTitle : Examination and Publication of Applications
State : Central
Year : 1970
CHAPTER IV 1 [EXAMINATION AND PUBLICATION OF APPLICATIONS] _____________________________ 1. Substituted for "Examination of Applications" by Patents (Amdt) Act, 2002 dated 25.06.2002 w.e.f 20.05.2003. View Complete Act List Judgments citing this sectionTitle : Opposition Proceedings to Grant of Patents
State : Central
Year : 1970
CHAPTER V 1OPPOSITION PROCEEDINGS TO GRANT OF PATENTS ________________________ 1. Substituted by Patents (Amdt) Act, 2005 for the words: OPPOSITION TO GRANT OF PATENT View Complete Act List Judgments citing this sectionTitle : Grant of Patents and Rights Conferred Thereby
State : Central
Year : 1970
CHAPTER VIII 1[GRANT OF PATENTS AND RIGHTS CONFERRED THEREBY] ______________________ 1. Substituted by Patents Amendment Act, 2005 (15 of 2005) for the words: GRANT AND SEALING OF PATENTS AND RIGHTS CONFERRED THEREBY View Complete Act List Judgments citing this section