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Finance Act 2007 Section 88

Title : Amendment of Section 22e

State : Central

Year : 2007

In section 22E of the Wealth-tax Act, after the proviso, the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided further that no proceeding shall be reopened by the Settlement Commission under this section in a case where an application under section 22C is made on or after the 1st day of June, 2007.". View Complete Act      List Judgments citing this section

Finance Act 2007 Section 103

Title : Amendment of Section 127e

State : Central

Year : 2007

In section 127E of the Customs Act, after the proviso, the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided further that no proceeding shall be reopened by the Settlement Commission under this section in a case where an application under section 127B is made on or after the 1st day of June, 2007.". View Complete Act      List Judgments citing this section

Finance Act 2007 Section 104

Title : Amendment of Section 127f

State : Central

Year : 2007

In section 127F of the Customs Act, in sub-section (2), for the brackets and figures "(7)" and "(6)", the brackets and figures "(5)" and "(4)" shall respectively be substituted with effect from the 1st day of June, 2007. View Complete Act      List Judgments citing this section

Finance Act 2007 Section 123

Title : Amendment of Section 32h

State : Central

Year : 2007

In section 32H of the Central Excise Act, after the proviso, the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided further that no proceeding shall be reopened by the Settlement Commission under this section in a case where an application under section 32E is made on or after the 1st day of June, 2007.". View Complete Act      List Judgments citing this section

Finance Act 2007 Section 124

Title : Amendment of Section 32-i

State : Central

Year : 2007

In section 32-1 of the Central Excise Act, in sub-section (2), for the brackets and figures "(7)" and "(6)", the brackets and figures "(5)" and "(4)" shall respectively be substituted with effect from the 1st day of June, 2007. View Complete Act      List Judgments citing this section

Finance Act 2007 Section 133

Title : Amendment of Third Schedule

State : Central

Year : 2007

In the Central Excise Act,-- (i) the Third Schedule shall be amended in the manner specified in Part I of the Fourth Schedule; and (ii) the Third Schedule except as amended in clause (i) shall also be amended with effect from such date1 as the Central Government may, by notification in the Official Gazette, appoint, in the manner specified in Part II of the Fourth Schedule. ____________________________________ 1. The appointed dated for the section is 25th January, 2008 as per Notification No. 6/2008-N.T. dated 24.01.2008. View Complete Act      List Judgments citing this section

Finance Act 2007 Section 4

Title : Amendment of Section 7

State : Central

Year : 2007

In section 7 of the Income-tax Act, in clause (iii), for the words "Central Government", the words "Central Government or any other employer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2004. View Complete Act      List Judgments citing this section

Finance Act 2007 Section 11

Title : Amendment of Section 17

State : Central

Year : 2007

In section 17 of the Income-tax Act,-- (a) in clause (1), in sub-clause (viii), for the words "Central Government", the words "Central Government or any other employer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2004; (b) in clause (2),-- (A) after sub-clause (ii'),-- (i) the following Explanations shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2002, namely:-- "Explanation 1.--For the purposes of this sub-clause, concession in the matter of rent shall be deemed to have been provided if,-- (a) in a case where an unfurnished accommodation is provided by any employer other than the Central Government or any State Government and-- (i) the accommodation is owned by..... View Complete Act      List Judgments citing this section

Finance Act 2007 Section 33

Title : Amendment of Section 92ca

State : Central

Year : 2007

In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2007,-- (i) after sub-section (3), the following sub-section shall be inserted, namely: -- "(3A) Where a reference was made under sub-section (1) before the 1st day of June, 2007 but the order under sub-section (3) has not been made by the Transfer Pricing Officer before the said date, or a reference under sub-section (1) is made on or after the 1st day of June, 2007, an order under sub-section (3) may be made at any time before sixty days prior to the date on which the period of limitation referred to in section 153, or as the case may be, in section 153B for making the order of assessment or reassessment or recomputation or fresh assessment, as the case may be, expires."; (ii) for sub-section (4), the..... View Complete Act      List Judgments citing this section

Finance Act 2007 Section 61

Title : Amendment of Section 206c

State : Central

Year : 2007

In section 206C of the Income-tax Act, in sub-section (1C), after the Table, the following Explanations shall be inserted with effect from the 1st day of June, 2007, namely:-- 'Explanation 1.-- For the purposes of this sub-section, "mining and quarrying" shall not include mining and quarrying of mineral oil. Explanation 2.-- For the purposes of Explanation 1, "mineral oil" includes petroleum and natural gas.'. View Complete Act      List Judgments citing this section


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