Title : Amendment of Section 80u
State : Central
Year : 1984
Section 80U of the Income-tax Act shall be numbered as sub-section (1) with effect from the 1st day of April, 1985, and, - (a) in sub-section (1) as so numbered, in clause (ii), after the words and brackets "a permanent physical disability (other than blindness)", the words "being a permanent physical disability specified in the rules made in this behalf by the Board, and" shall be inserted with effect from the 1st day of April, 1985; (b) after sub-section (1) as so numbered, the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :- "(2) The Board shall, in making any rules for specifying any disability for the purposes of clause (ii) of sub-section (1), have regard to the nature of such disability and the effect which such disability is..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 269t
State : Central
Year : 1984
In section 269T of the Income-tax Act, in the Explanation, after clause (i), the following clause shall be inserted, namely :- "(ia) "co-operative bank" shall have the meaning assigned to it in Part V of the Banking Regulation Act, 1949 (10 of 1949);'. View Complete Act List Judgments citing this sectionTitle : Amendment of Act 52 of 1963
State : Central
Year : 1984
In the Unit Trust of India Act, 1963, in sub-section (1) of section 32, with effect from the 1st day of April, 1985, - (a) clause (b) and clause (ba) shall be omitted; (b) in Explanation 1, - (i) in clause (a), for the words, brackets and letters "clauses (aa) and (b)", the word, brackets and letters "clause (aa)" shall be substituted; (ii) in clause (b), for the words, brackets and letters "clauses (ba) and (bb)", the word, brackets and letters "clause (bb)" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 11
State : Central
Year : 1984
In section 11 of the Income-tax Act, in sub-section (5), after clause (x) and the Explanation thereto, the following clause shall be inserted with effect from the 1st day of April, 1985, namely :- "(xi) deposits with the Industrial Development Bank of India established under the Industrial Development Bank of India Act, 1964 (10 of 1964);". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 161
State : Central
Year : 1984
In section 161 of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :- '(1A) Notwithstanding anything contained in sub-section (1), where any income in respect of which the person mentioned in clause (iv) of sub-section (1) of section 160 is liable as representative assessee consists of, or includes, profits and gains of business, tax shall be charged on the whole of the income in respect of which such person is so liable at the maximum marginal rate : Provided that the provisions of this sub-section shall not apply where such profits and gains are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 164
State : Central
Year : 1984
In section 164 of the Income-tax Act, with effect from the 1st day of April, 1985, - (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely :- "Provided further that where any income in respect of which the person mentioned in clause (iv) of sub-section (1) of section 160 is liable as representative assessee consists of, or includes, profits and gains of business, the preceding proviso shall apply only if such profits and gains are receivable under a trust declared by any person by will exclusively for the benefit of any relative dependent on him for support and maintenance, and such trust is the only trust so declared by him."; (b) to sub-section (2), the following proviso shall be added, namely :- "Provided that in a case where the whole or..... View Complete Act List Judgments citing this sectionTitle : Amendment of Act 45 of 1968
State : Central
Year : 1984
In the Gold (Control) Act, 1968, - (a) in sub-section (2) of section 81B, for the words "ten thousand rupees", the words "fifty thousand rupees" shall be substituted; (b) in sub-section (3) of section 82, for the words "two years", the words "one year" shall be substituted. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 40a
State : Central
Year : 1984
In section 40A of the Income-tax Act, - (a) in sub-section (5), with effect from the 1st day of April, 1985, - (1) in clause (a), in the first proviso, for the words "seventy-two thousand rupees", the words "one hundred and two thousand rupees" shall be substituted; (2) in clause (c), in sub-clause (i), - (i) for the words "five thousand rupees", the words "seven thousand five hundred rupees" shall be substituted; (ii) for the words "sixty thousand rupees" the words "ninety thousand rupees" shall be substituted; (iii) after the proviso, the following proviso shall be inserted, namely :- 'Provided further that in relation to any month or part thereof comprised in any such previous year as is relevant to the assessment year commencing on the 1st day of April, 1985, or any..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 281a
State : Central
Year : 1984
In section 281A of the Income-tax Act, - (a) in sub-section (1), for the portion beginning with the words "the real owner of such property unless, -" and ending with the words "to the Income-tax Officer", the following shall be substituted, namely :- "the real owner of such property unless notice in the prescribed form and containing the prescribed particulars in respect of the property has been given by the claimant within a period of one year from the date of acquisition of the property to the Commissioner"; (b) after sub-section (1), the following sub-sections shall be inserted, namely :- "(1A) Where any such property is acquired by the claimant before the 1st day of March, 1984, the provisions of sub-section (1) shall be deemed to have been fulfilled if notice in the..... View Complete Act List Judgments citing this sectionTitle : Consequential Amendments to the Income-tax Act
State : Central
Year : 1984
The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1985, namely :- (a) in section 246, in sub-section (2), after clause (g), the following clause shall be inserted, namely :- "(gg) an order imposing a penalty under section 271B;"; (b) In the Ninth Schedule for the brackets, words, figures and letters "[See section 32(1)(vi) and section 80M(1)(a)(i)]", the brackets, words and figures "[See section 32(1)(vi)]" shall be substituted. View Complete Act List Judgments citing this section