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Income Tax Act, 1961 Chapter VIA
Title: Deductions to Be Made in Computing Total Income
State: Central
Year: 1961
computing total income (1) In computing the total income of an assessee, there shall be allowed from his gross total income, in accordance with and subject to the provisions of this Chapter, the deductions specified in sections … section 10AA or section 1 0B or section 10BA or in any provisions of this Chapter under the heading C-Deductions in respect of certain incomes, where, in the case of an assessee, any amount of profits and
View Complete Act List Judgments citing this sectionInsurance Act, 1938 (4 of 1938) Part II
Title: Provisions Applicable to Insurers
State: Central
Year: 1938
[fee as determined by the regulations made by the Authority] 5 [which may vary according to the total gross premium written direct in India, during the year preceding the year in which the application is required to … in the prescribed form stating that all amounts received by the insurer directly or indirectly whether from his head office or from any other source outside India have been shown in the revenue account except such sums
View Complete Act List Judgments citing this sectionCompanies Act, 2013, Schedule
Title: Schedule Iii
State: Central
Year: 2013
(ii) Assets under lease shall be separately specified under each class of asset. (iii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period … to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head or sub-head or any changes, inter se, in the financial statements or statements forming part thereof, the same
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
Companies Act, 1956 Schedule 6
Title: Schedule 6
State: Central
Year: 1956
(2) Loan funds: (a) Secured loans (b) Unsecured loans TOTAL II. APPLICATION OF FUNDS (1) Fixed Assets: (a) Gross block (b) Less depreciation (c) Net block (d) Capital work in progress (2) Investments (3) Current assets, loans … the date of the balance-sheet. (e) Depreciation written off or provided shall be allocated under the different asset heads and deducted in arriving at the value of Fixed Assets. (f) Dividends declared by subsidiary companies after the
View Complete Act List Judgments citing this sectionFinance (No. 2) Act, 1980 Chapter III
Title: Direct Taxes
State: Central
Year: 1980
in respect of any income by way of dividends from a domestic company which is included in the gross total income of the assessee, then, notwithstanding anything contained in that section, the deduction under that section shall … allowed as a deduction (whether by way of depreciation or otherwise( in computing the income chargeable under the head "Profits and gains of business or profession" of any one previous year. Explanation : For the purposes of
View Complete Act List Judgments citing this sectionCompanies Act, 1956 Section 658
Title: Section 6 of the General Clauses Act, 1897
State: Central
Year: 1956
the company and indicating the quantities thereof. (c) In the case of companies rendering or supplying services, the gross income derived from services rendered or supplied. (d) In the case of a company, which falls under more … monies utilised out of the issue referred to in sub-item (i) shall be disclosed under an appropriate separate head in the balance-sheet of the company indicating the purpose for which such monies had been utilised; and (iii)
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter XIV
Title: Procedure for Assessment
State: Central
Year: 1961
in the return of income relating to computation of income chargeable under each head of income, computation of gross total income and total income have been duly filled in ; (b) the return is accompanied by a … provisions of sub-section (1), any person, being an individual who is in receipt of income chargeable under the head Salaries may, at his option, furnish a return of his income for any previous year to his employer,
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Chapter 14
Title: CHAPTER 14 PROCEDURE FOR ASSESSMENT
State: Central
Year: 1961
in the return of income relating to computation of income chargeable under each head of income, computation of gross total income and total income have been duly filled in; (b) the return is accompanied by a statement … provisions of sub-section (1), any person, being an individual who is in receipt of income chargeable under the head "Salaries" may, at his option, furnish a return of his income for any previous year to his employer,
View Complete Act List Judgments citing this sectionFinance Act 1968 Schedule III
Title: Third Schedule
State: Central
Year: 1968
sub-section (1), omit the second proviso; (b) in sub-section (6), for the clause (i), substitute - (i) whose gross total income includes income which is chargeable under the head "Interest on securities", or "Income from house property", … in the provision of any benefit or amenity or perquisite to an employee whose income chargeable under the head "Salaries" is seven thousand five hundred rupees or less. Explanation 1 : The provisions of this sub-clause shall
View Complete Act List Judgments citing this sectionPayment of Bonus Act, 1965 Schedule 2
Title: The Second Schedule
State: Central
Year: 1965
1 [THESECOND SCHEDULE] 2 [Seesection 4(b)] COMPUTATIONOF GROSS PROFITS AccountingYear ending...... Item No. Particulars Amount of sub-items Amount of main items Remarks Rs. Rs. 1. Net … of any business situated outside India. (e) In the case of foreign concerns proportionate administrative (overhead) expenses of Head Office allocable to Indian business. See foot-note (3) (f) Refund of any direct tax paid for previous accounting
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