Title : Insertion of New Section 80cca
State : Central
Year : 1987
..... the income-tax act, after section 80cc, the following section shall be inserted with ..... , and subject to, the provisions of this section, be allowed a deduction in the computation ..... in this behalf (hereafter in this section referred to as the national savings .....
View Complete Act List Judgments citing this sectionTitle : Consequential Amendments
State : Central
Year : 1987
the following amendments (being amendments of a consequential nature) shall be made in the income-tax act, - (a)(i) in section 32a ..... the 1st day of june, 1987, - (i) in section 272a, in sub-section (2), in clause (a), for the words .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 45
State : Central
Year : 1987
..... be substituted; (b) after sub-section (2), the following sub-sections shall be inserted, namely :- '(3) the ..... day of april, 1988, - (a) in sub-section ..... in section 45 of the income-tax act, with effect from the 1st .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54e
State : Central
Year : 1987
..... day of april, 1988, - (a) in sub-section ..... in section 54e of the income-tax act, with effect from the 1st .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 80rra
State : Central
Year : 1987
..... income-tax act, in sub-section (1), for the words "of an amount equal to ..... with the foreign exchange regulation act, 1973 (46 of 1973), and any rules .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Act 62 of 1986
State : Central
Year : 1987
..... excise revenues appellate tribunal act, 1986, in section 5, after sub-section (3), the following explanation ..... :- "explanation : for the purposes of sub-section (3), in computing the period during which .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 27
State : Central
Year : 1987
..... the nature referred to in section 53a of the transfer of property act, 1882 (4 of 1882), shall ..... any such transaction as is referred to in clause (f) of section 269ua, shall be deemed to be the owner ..... in section 27 of the income-tax act, for clause (iii), the .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 36
State : Central
Year : 1987
in section 36 of the income-tax act, in sub-section (1), after clause (v), the following ..... provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the ..... in the relevant fund under any act, rule, order or notification issued .....
View Complete Act List Judgments citing this sectionTitle : Insertion of New Section 44bb
State : Central
Year : 1987
..... the provisions of section 42 or section 44d or section 115a or section 293a apply for ..... income-tax act, after section 44b, the following section shall be ..... anything to the contrary contained in section 28 to 41 and sections 43 and 43a, in the case .....
View Complete Act List Judgments citing this sectionTitle : Amendment of Section 54
State : Central
Year : 1987
..... deductions to be made under clause (b) of sub-section (1) of section 48, the initial deduction of ten thousand ..... day of april, 1988, - (a) in sub-section ..... in section 54 of the income-tax act, with effect from the 1st .....
View Complete Act List Judgments citing this section