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Home Bare Acts Phrase: hit it offIncome Tax Act, 1961 Complete Act
Title: Income Tax Act, 1961
State: Central
Year: 1961
.....tax by the employer from the employee Section115WKB - Deemed payment of tax by employee Section115WL - Application of other provisions of this Act Section115WM - Chapter XII-H not to apply after a certain date Chapter XIII Section116 - Income-tax authorities Section117 - Appointment of income-tax authorities Section118 - Control of income-tax authorities Section119 - Instructions to subordinate authorities Section120 - Jurisdiction of income-tax authorities Section121 - [Omitted] Section121A - [Omitted] Section122 - [Omitted] Section123 - [Omitted] Section124 - Jurisdiction of Assessing Officers Section125 - [Omitted] Section125A - [Omitted] Section126 - [Omitted] Section127 - Power to transfer cases Section128 - [Omitted] Section129 - Change of incumbent of an office Section130 - [Omitted] Section130A - [Omitted] Section131 - Power regarding discovery, production of evidence, etc. Section132 - Search and seizure Section132A - Powers to requisition books of account, etc. Section132B - Application of seized or requisitioned assets Section133 - Power to call for information Section133A - Power of survey Section133B - Power to collect certain.....
List Judgments citing this sectionAgricultural Income-tax Act, 1957 Chapter 2
Title: Charge of Agricultural Income-tax
State: Karnataka
Year: 1957
.....regard to tea, coffee and rubber 8. Assessment of agricultural income in regard to tea,1[coffee and rubber] In the case of cultivation and manufacture of tea,1[coffee and rubber] the agricultural income for the purposes of this Act shall be deemed to be that portion of the income from cultivation, manufacture and sale computed under the2[Income-tax Act, 1961 (Central act 43 of 1961)] which is excluded from taxation under that Act as being agricultural income, after deducting from the said portion any allowance authorized by this Act in so far as the same has not been allowed in the computation of the income for the purposes of the2[Income-tax Act, 1961 (Central Act 43 of 1961)] ________________________ 1. Inserted by Act 7 of 2003 w.e.f. 1.4.2002 2. Substituted by Act 29 of 1976 w.e.f. 1.4.1975 Section 9 - Assessment of a Hindu undivided Family (1) The total agricultural income of a Hindu undivided family shall be treated as the income of one individual and assessed as such. (2) In the case of a Marumakkattayam tarwad or Aliyasantana family, the total agricultural income of the tarwad or family shall be assessed on the karnavan of the tarwad or the manager of.....
View Complete Act List Judgments citing this sectionCompulsory Deposit Scheme (Income Tax Payers) Act, 1974, Complete Act
Title: Compulsory Deposit Scheme (Income Tax Payers) Act, 1974,
State: Central
Year: 1974
.....of wealth-tax Section8 - Repayment of compulsory deposit Section9 - Intimation regarding compulsory deposit Section10 - Penalty for failure to make compulsory deposit Section11 - Authorities Section12 - Appeals and revisions Section12A - Special review in certain cases Section13 - Rectification of mistakes Section14 - Collection and recovery of compulsory deposit and penalty Section15 - Rounding off Section16 - Applicability of Chapter XV of Income-tax Act Section17 - Protection against attachment Section18 - Protection of action taken in good faith Section19 - Compulsory Deposit Scheme Section20 - Power to remove difficulties Section21 - Repeal and saving ScheduleI - SCHEDULE Amending Act1 - COMPULSORY DEPOSIT SCHEME (INCOME-TAX PAYERS) AMENDMENT ACT, 1981 Amending Act2 - COMPULSORY DEPOSIT SCHEME (INCOME-TAX PAYERS) AMENDMENT ACT, 1985
List Judgments citing this sectionAgricultural Income-tax Act, 1957 Section 66
Title: Composition of Agricultural Income Tax
State: Karnataka
Year: 1957
.....and shall not be eligible to carry forward any loss or unabsorbed depreciation of any of the previous years. (7) The assessment of tax under this section on the fraction of an acre shall be made proportionately and tax payable shall be rounded off to the nearest rupee; (8) When there is any change in the extent of land during the previous year the maximum extent of land held for not less than one hundred and eighty days during the later period of the previous year shall be deemed to be the extent of land held during the previous year for the purpose of assessment of tax under this section. (9) If for any reasons, extent of land in respect of which composition is permissible under this section, has escaped composition or composition has been permitted at a lower rate, the provisions of section 36 shall apply as if it were an escape of agricultural income under the Act.] _________________________ 1. Section 66 Inserted by Act 23 of 1985 w.e.f. 1.4.1985. 2. Substituted by Act 5 of 2000 w.e.f. 1.4.2000. 3. Omitted by Act 10 of 1987 w.e.f. 1.4.1985. 4. Inserted by Act 18 of 1994 w.e.f. 1.4.1994. 5. Substituted by Act 18 of 1994 w.e.f. 1.4.1994. 6. Inserted by Act.....
View Complete Act List Judgments citing this sectionAgricultural Income-tax Act, 1957 Complete Act
Title: Agricultural Income-tax Act, 1957
State: Karnataka
Year: 1957
.....title, extent and commencement Section 2 - Definitions Chapter 2 Section 3 - Charge of Agricultural Income-Tax Section 4 - Application of the Act Section 5 - Computation of agricultural Income Section 5A - Exemption in respect of insurance premia, contribution to provident fund etc,. Section 5B - [Omitted] Section 6 - Assessment of income derived from lands partly within the State and party without Section 7 - Method of accounting Section 7A - Accounts to be maintained by certain assessees Section 8 - Assessment of agricultural income in regard to tea, coffee and rubber Section 9 - Assessment of a Hindu undivided Family Section 10 - Liability of Court of Wards, Administrator-General, etc. Section 11 - Income from settlement, disposition etc. Section 12 - Exemption from assessment of income-tax Section 12A - Power of State Government to reduce, excempt or remit tax Section 13 - [Omitted] Section 14 - Non-residents Section 15 - Carrying forward of loss Section 16 - Certificate in respect of payment of tax by companies Chapter 3 Section 17 - Income-Tax Authotities Section 17A - Powers of Comissioner to transfer cases Chapter 4 Section 18 - Return of Income .....
List Judgments citing this sectionCompanies (Surcharge on Income-tax) Act, 1971 [Repealed] Preamble 1
Title: Companies (Surcharge on Income-tax) Act, 1971
State: Central
Year: 1971
COMPANIES (SURCHARGE ON INCOME-TAX) ACT, 1971 [Act, No. 62 of 1971] [23rd December, 1971] PREAMBLE An Act to provide for the levy of a surcharge on income-tax payable in advance by companies during the financial year 1971-72 under the Income-tax Act, 1961. BE it enacted by Parliament in the Twenty-second Year of the Republic of India as follows: -
View Complete Act List Judgments citing this sectionCompanies (Surcharge on Income-tax) Act, 1971 [Repealed] Section 3
Title: Levy of Surcharge on Income-tax Payable by Companies During 1971-72
State: Central
Year: 1971
(1) Every company which is liable to pay advance tax under Section 210 or Section 212 of the Income-tax Act during the financial year commencing on the 1st day of April, 1971, shall, in addition to the advance tax so payable, pay to the credit of the Central Government on or before the15th day of March, 1972, a further sum, by way of surcharge on income-tax, calculated at the rate of two and one-half per cent, of the amount specified in sub-section (2). (2) The amount referred to in sub-section (1) shall be (i) In a case where advance tax is required to be paid by an order under sub-section (1) or sub-section (3) of Section 210 of the Income-tax Act, the amount specified in such order; (ii) In a case where advance tax is payable under sub-section (1) or sub- section (2) or sub-section (3) or sub-section (3A) of Section 212 of the Income-tax Acton the basis of the estimate furnished by the company, the amount of advance tax so payable. (3) Any sum required to be paid by a company as surcharge on income tax under sub-section (1) shall be paid without any notice of demand to the company in that behalf from the Income-tax Officer.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Preamble 1
Title: Income-tax Act, 1961
State: Central
Year: 1961
THE INCOME-TAX ACT, 1961 [43 of 1961] An Act to consolidate and amend the law relating to income-tax and super-tax Be it enacted by Parliament in the Twelfth Year of the Republic of India as follows :
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 4
Title: Charge of Income-tax
State: Central
Year: 1961
(1) Where any Central Act enacts that income-tax shall be charged for any assessment year at any rate or rates, income-tax at that rate or those rates shall be charged for that year in accordance with, and subject to the provisions (including provisions for the levy of additional income-tax) of, this Act in respect of the total income of the previous year of every person : Provided that where by virtue of any provision of this Act income-tax is to be charged in respect of the income of a period other than the previous year, income-tax shall be charged accordingly. (2) In respect of income chargeable under sub-section (1), income-tax shall be deducted at the source or paid in advance, where it is so deductible or payable under any provision of this Act.
View Complete Act List Judgments citing this sectionIncome Tax Act, 1961 Section 25AA
Title: Unrealised Rent Received Subsequently to Be Charged to Income-tax
State: Central
Year: 1961
1[Where the assessee cannot realise rent from a property let to a tenant and subsequently the assessee has realised any amount in respect of such rent, the amount so realised shall be deemed to be income chargeable under the head Income from house property and accordingly charged to income-tax as the income of that previous year in which such rent is realised whether or not the assessee is the owner of that property in that previous year.] ______________________ 1. Inserted by the Finance Act, 2001, with effect from 1st April, 2002.
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