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Income Tax Act, 1961 Section 88D

Title : Rebate of Income-tax in Case of Certain Individuals [Omitted]

State : Central

Year : 1961

..... from the amount of income-tax on his total income, of an amount equal to the amount by which the income-tax ..... prior to omission, section 88d, as inserted by the finance (no. ..... omitted by the finance act, 2005, with effect from 1st april, 2006. .....

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Income Tax Act, 1961 Section 115BB

Title : Tax on Winnings from Lotteries, Crossword Puzzles, Races Including Horse Races, Card Games and Other Games of Any Sort or Gambling or Betting of Any Form or Nature Whatsoever

State : Central

Year : 1961

..... income-tax payable shall be the aggregate of (i) the amount of income-tax calculated on income by way of winnings from ..... : for the purposes of this section, horse race shall have the ..... cent by the finance act, 2001, with effect from 1st april, 2002. .....

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Income Tax Act, 1961 Section 115VA

Title : Computation of Profits and Gains from the Business of Operating Qualifying Ships

State : Central

Year : 1961

..... contrary contained in sections 28 to 43c, in the case of a company, the income from the business of ..... provisions of this chapter and such income shall be deemed to be the profits ..... and gains of such business chargeable to tax under the head profits and .....

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Income Tax Act, 1961 Section 115VM

Title : Exclusion of Loss

State : Central

Year : 1961

..... income in any of the previous years when the company is under the tonnage tax scheme. ..... in sub-section (1) shall not be available for set-off against any income other ..... exercises its option under section 115vp. ..... (1) section 72 shall apply in respect of any .....

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Income Tax Act, 1961 Section 115VZB

Title : Avoidance of Tax

State : Central

Year : 1961

..... the income or increasing the loss, as the case may be, from activities other than tonnage tax ..... section have resulted, in a tax advantage being obtained for (i) a person other than a tonnage tax company ; or (ii) a tonnage tax .....

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Income Tax Act, 1961 Section 115WA

Title : Charge of Fringe Benefit Tax

State : Central

Year : 1961

..... of april, 2006, additional income-tax (in this act referred to as fringe benefit tax) in respect of the fringe ..... no income-tax is payable by an employer on his total income computed in accordance with the provisions of this act .....

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Income Tax Act, 1961 Section 117

Title : Appointment of Income-tax Authorities

State : Central

Year : 1961

..... a chief commissioner or a director or a commissioner to appoint income-tax authorities below the rank of an 1[assistant ..... without prejudice to the provisions of sub-section (1), and subject to the rules and ..... 2) act, 1998, with effect from 1st october, 1998 .....

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Income Tax Act, 1961 Section 129

Title : Change of Incumbent of an Office

State : Central

Year : 1961

..... in respect of any proceeding under this act an income-tax authority ceases to exercise jurisdiction and ..... jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage .....

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Income Tax Act, 1961 Section 166

Title : Direct Assessment or Recovery Not Barred.

State : Central

Year : 1961

..... benefit income therein referred to is receivable, or the recovery from such person of the tax ..... payable in respect of such income. ..... nothing in the foregoing sections in this chapter shall prevent .....

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Income Tax Act, 1961 Section 167

Title : Remedies Against Property in Cases of Representative Assessees.

State : Central

Year : 1961

..... of any person liable to pay any tax, and in as full and ample a manner .....

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