Title : Substitution of New Section for Section 74
State : Central
Year : 1987
for section 74 of the income-tax act, the following section shall be substituted with ..... on the 1st day of april, 1987, or any earlier assessment year which ..... reduced by the deductions specified in sub-section (2) of section 48 and the reduced amount shall .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80c
State : Central
Year : 1987
..... have the same meaning as in section 3 of the companies act, 1956 (1 of 1956); (c) "transfer" ..... co-operative society is engaged in the business of financing the construction of houses, or (6) the assessee ..... the 31st day of march, 1987, and the income from which .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 192
State : Central
Year : 1987
..... day of june, 1987, - (a) after sub-section ..... (1), the following sub-sections shall be inserted, namely ..... in section 192 of the income-tax act, with effect from the 1st .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 199
State : Central
Year : 1987
..... in section 199 of the income-tax act, for the words "made for ..... following assessment year under this act", the words "made under this ..... act for the assessment year for ..... from the 1st day of june, 1987. .....
View Complete Act List Judgments citing this sectionTitle : Insertion of New Section 203a
State : Central
Year : 1987
in the income-tax act, after section 203, the following section shall be inserted with effect ..... from the 1st day of june, 1987 .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 245d
State : Central
Year : 1987
..... day of june, 1987, - (a) after sub-section ..... (4), the following sub-section shall be inserted, namely ..... in section 245d of the income-tax act, with effect from the 1st .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 31
State : Central
Year : 1987
in section 31 of the wealth-tax act, in sub-section (2a), - (a) in the opening portion, - (i) for the ..... payable under the said sub-section was due to circumstances beyond the .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 43b
State : Central
Year : 1987
..... the return of income under sub-section (1) of section 139 in respect of the previous year ..... :- "provided that nothing contained in this section shall apply in relation to any sum ..... in section 43b of the income-tax act, before the explanation, the following .....
View Complete Act List Judgments citing this sectionTitle : Insertion of New Section 44bba
State : Central
Year : 1987
in the income-tax act, after section 44bb (as directed to be inserted by section 11), the following section shall be inserted ..... - (1) notwithstanding anything to the contrary contained in sections 28 to 43a, in the case of an assessee, being a .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 53
State : Central
Year : 1987
in section 53 of the income-tax act, with effect from the 1st ..... end, namely :- "explanation : in this section and in sections, 54, 54b, 54d, 54e, 54f and ..... gain as computed under clause (a) of sub-section (1) of section 48.". .....
View Complete Act List Judgments citing this section