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 sectionTitle : 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 sectionTitle : 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 sectionTitle : 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 sectionTitle : 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 sectionTitle : 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 sectionTitle : 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 sectionTitle : Amendment of Section 245f
State : Central
Year : 2007
In section 245F of the Income-tax Act, in sub-section (2), the following provisos shall be inserted with effect from the 1st day of June, 2007, namely:-- "Provided that where an application has been made under section 245C on or after the 1st day of June, 2007, the Settlement Commission shall have such exclusive jurisdiction from the date on which the application was made: Provided further that where-- (i) an application made on or after the 1st day of June, 2007, is rejected under sub-section (1) of section 245D; or (ii) an application is not allowed to be proceeded with under sub-section (2A) of section 245D, or, as the case may be, is declared invalid under subsection (2C) of that section; or (iii) an application is not allowed to be further proceeded with under subsection..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 246 a
State : Central
Year : 2007
In section 246A of the Income-tax Act, with effect from the 1st day of June, 2007,-- (a) in sub-section (1), -- (i) after clause (ha), the following clause shall be inserted, namely:-- "(hb) an order made under sub-section (6A) of section 206C;"; (ii) in clause (j), in sub-clause (B), after the word, figures and letter "section 271 A,", the word, figures and letters "section 271 AAA," shall be inserted; (b) after sub-section (1A), the following sub-section shall be inserted, namely:-- "(1B) Every appeal filed by an assessee in default against an order under sub-section (6A) of section 206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section.". View Complete Act List Judgments citing this sectionTitle : Substitution of New Section for Section 248
State : Central
Year : 2007
For section 248 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of June, 2007, namely:-- "248. Appeal by a person denying liability to deduct tax in certain cases.-- Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the Central Government, claims that no tax was required to be deducted on such income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income.". View Complete Act List Judgments citing this section