Title : 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 sectionTitle : Amendment of Section 249
State : Central
Year : 2007
In section 249 of the Income-tax Act, in sub-section (2), for clause (a), the following clause shall be substituted with effect from the 1st day of June, 2007, namely:-- "(a) where the appeal is under section 248, the date of payment of the tax, or". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 254
State : Central
Year : 2007
In section 254 of the Income-tax Act, in sub-section (2A), for the provisos, the following provisos shall be substituted with effect from the 1st day of June, 2007, namely:-- "Provided that the Appellate Tribunal may, after considering the merits of the application made by the assessee, pass an order of stay in any proceedings relating to an appeal filed under sub-section (1) of section 253, for a period not exceeding one hundred and eighty days from the date of such order and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order: Provided further that where such appeal is not so disposed of within the said period of stay as specified in the order of stay, the Appellate Tribunal may, on an application made in this behalf by the..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 22f
State : Central
Year : 2007
In section 22F of the Wealth-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 22C 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 22D; or (ii) an application is not allowed to be proceeded with under sub-section (2A) of section 22D, or, as the case may be, is declared invalid under sub-section (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 28e
State : Central
Year : 2007
In section 28E of the Customs Act, in clause (c), the following Explanation shall be inserted at the end, namely:-- 'Explanation.--For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;'. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 127l
State : Central
Year : 2007
Section 127L of the Customs Act shall be renumbered as sub-section (1) thereof and,-- (i) in sub-section (1) as so renumbered, for the word "Where", the words, figures and letters "Where, before the 1st day of June, 2007" shall be substituted; (ii) after sub-section (1) as so renumbered, the following sub-section shall be inserted with effect from the 1st day of June, 2007, namely:-- "(2) Where an applicant has made an application under sub-section (1) of section 127B, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 127C, such applicant shall not be entitled to apply for settlement under section 127B in relation to any other matter: Provided that such applicant shall not be prevented from filing..... View Complete Act List Judgments citing this sectionTitle : Amendment of Section 11b
State : Central
Year : 2007
In section 11B of the Central Excise Act, in the Explanation, in clause (B), after sub-clause (eb), the following sub-clause shall be inserted, namely:-- "(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;". View Complete Act List Judgments citing this sectionTitle : Amendment of Section 23a
State : Central
Year : 2007
In section 23A of the Central Excise Act, in clause (c), the following Explanation shall be inserted at the end, namely:-- 'Explanation.--For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;'. View Complete Act List Judgments citing this sectionTitle : Amendment of Section 32-o
State : Central
Year : 2007
Section 32-O of the Central Excise Act shall be renumbered as sub-section (1) thereof and,-- (i) in sub-section (1) as so renumbered, for the word "Where", the words, figures and letters "Where, before the 1st day of June, 2007" shall be substituted; (ii) after sub-section (1) as so renumbered, the following sub-section shall be inserted with effect from the 1st day of June, 2007, namely: - "(2) Where an assessee has made an application under sub-section (1) of section 32E, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 32F, such assessee shall not be entitled to apply for settlement under section 32E in relation to any other matter: Provided that such assessee shall not be prevented from..... View Complete Act List Judgments citing this section